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The Smelting Department of Sheffield Company has the following production data for November. Production: Beginning work in process2,300units that are 100% complete as to materials

The Smelting Department of Sheffield Company has the following production data for November.

Production:Beginning work in process2,300units that are 100% complete as to materials and27% complete as to conversion costs; units transferred out10,500units; and ending work in process7,400units that are 100% complete as to materials and42% complete as to conversion costs.

Compute the equivalent units of production for (a) materials and (b) conversion costs for the month of November.

Total equivalent units

Materials-

Conversion Costs-

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