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The London Company uses a process costing system. During the current period, 9,500 units were started, and 7,500 units were completed and transferred out. Ending

The London Company uses a process costing system. During the current period, 9,500 units were started, and 7,500 units were completed and transferred out. Ending units were 70% complete for materials and 45% complete for conversion costs. Direct materials costs added were $32,500 and conversion costs added were $31,400. There was no beginning WIP inventory and conversion costs are added evenly throughout the process. 


At the end of the period, what are the total equivalent units for conversion costs?  

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