The Cutting Department has $6,500 units in process at the end of September that are 100% complete for direct materials and 85% complete for conversion costs.

Calculate the equivalent units of production for direct materials and conversion costs.

Determine the formula, then enter the amounts to calculate the equivalent units of production for direct materials and conversion costs. (Enter percentages as whole numbers.)

Number of units in process x_____________ =Number of equivalent units

Direct materials________ x________%=________

Conversion costs ________ x________%=________