The Converting Department of Sydney Napkin Company uses the average cost method and had 1,600 units in work un process that were 60% complete at the begining of the period. During the period, 16,200 units were completed and transferred to the Packing Department. There were 1,000 units in process that were 30% complete at the end of the period.

a. Determine the number of whole units to be accounted for and to be assigned costs for the period.

b. Determine the number of equivalent units of poduction for the period

The format needs to be somehow like this

	Whole Units	Direct Materials Equivalent Units	Conversion Equivalent Units
Inventory in Process (Beginning) 75 %	920	0	230 (1. 100%-75%=25% (2) 25% x 900=225)
Started and Completed	15,280 (16,200 - 920)	15,280	15,280
Transferred out	16,200	15,280	15,510
Inventory in Process, Ending 25%	960	960	240 (960x25%)
Total Units to be Assigned cost	17,160	16,240	15,750