1. The Morgan Models company manufacturers replica plastic airplane and motorized vehicle models. During October, the firms Assembly Department started production of 60,000 models. During the month, the firm completed 66,000 models, and transferred them to Finishing Department. The firm ended the month with 22,000 models in ending inventory. The were 28,000 models in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by Morgan. Beginning work in process was 25% complete as to conversion costs, while ending work in process was 50% complete as to conversion costs.

Beginning inventory
Direct materials costs	$39,200
Conversion costs	$30,800
Manufacturing costs added during the accounting period
Direct materials costs	$90,000
Conversion costs	$280,000

a. How many of the units that were started during October were completed during October?

b. What were the equivalent units for conversion costs during October?