The information below pertains to July production at Padro ?Company's paint? factory, which produces paints for household? interiors:

Gallons Materials Conversion

Work in process, July 1 4,000 40% complete 10% complete

Started in July 3,600

To account for 7,600

Completed and transferred out 6,200 100% complete 100% complete

Work in process, July 31 1,400 30% complete 20% complete

Accounted for 7,600

Requirement

Using the? weighted-average method, determine the number of equivalent units of production for materials and conversion during July

Equivalent Units

Physical

Physical Flow Units Materials Conversion

Work in process, July 1 4,000

Started in July 3,600

To account for 7,600

Completed and transferred out 6,200 ________ _________

Work in process, July 31 1,400 ________ _________

Accounted for 7,600

Work done this period ________ ________