The Frying Department of Tasty Chips had 115,000 partially completed units in work in process at the end of August. All of the direct materials had been added to these units, but the units were only 62% of the way through the conversion process. In addition, 1,350,000 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 1,350,000 units completed and transferred out? 2. Compute the equivalent units of direct materials and the equivalent units of conversion costs associated with the 115,000 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? Tasty Chips Frying Department Equivalent Units Units accounted for: 1. Completed and transferred out during August 2. Plus: Ending work in process, August 31 3. Total equivalent units Equivalent Units Direct Materials Conversion Costs