The Frying Department of CrispyCrispy Potato Chips had 120,000 partially completed units in work in process at the end of May. All of the direct materials had been added to these? units, but the units were only 56?% of the way through the conversion process. In? addition, 1,300,000 units had been completed and transferred out of the Frying Department to the Packaging Department during the month.

1.	How many equivalent units of direct materials and equivalent units of conversion costs are associated with the 1,300,000 units completed and transferred? out?
2.	Compute the equivalent units of direct materials and the equivalent units of conversion costs associated with the 120,000 partially completed units still in ending work in process.
3.	What are the total equivalent units of direct materials and the total equivalent units of conversion costs for the? month?

?1, 2, and 3. Complete each requirement one at a time.

	Crispy Potato Chips
	Frying Department
	Equivalent Units
		Equivalent Units
		Direct	Conversion
		Materials	Costs
Units accounted for:
1.	Completed and transferred out during May

2.

Ending work in process, May 31

3.

Total equivalent units