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Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must

Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses weighted-average costing.

Data for the Assembly Department for June 2017 are:

Work in process, beginning inventory 340 units

Direct materials (100% complete)

Conversion costs (50% complete)

Units started during June 950 units

Work in process, ending inventory: 200 units

Direct materials (100% complete)

Conversion costs (75% complete)

Costs for June 2017:

Work in process, beginning inventory:

Direct materials $94,000

Conversion costs $135,500

Direct materials costs added during June $602,500

Conversion costs added during June $402,000

What are total equivalent units for conversion costs?

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