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The Florida Company manufactures a product that goes through three processing departments. Information relating to activity in the first department during June is given below.

The Florida Company manufactures a product that goes through three processing departments. Information relating to activity in the first department during June is given below.

Percentage Completed

Units

Materials

Conversion

Work in process, June 1

160,000

65%

45%

Work in process, Jun 30

130,000

75%

65%

The department started 650,000 units into production during the month and transferred 680,000 completed units to the next department. Required: Compute the equivalent units of production for the first department for June, assuming that the company uses the weighted-average method of accounting for units and costs.

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