Using the average cost method, compute the equivalent units of production in each of the following cases: 1. Units started in production during the month, 72,000; units completed and transferred, 52,800; and units in process at the end of the month (100% finish as to materials; 60% finish as to conversion), 19,200. (There was no beginning inventory.) 2. Units in process at the beginning of the month (100% complete as to materials; 30% complete as to conversion), 12,000; units started during the month, 48,000; and units in process at the end of the month (100% finish as to materials; 40% finish as to conversion), 24,000. Exercise B In Department C, materials are added at the beginning of the process. There were 1,000 units in beginning inventory, 10,000 units were started during the month, and 7,000 units were completed and transferred to finished goods inventory. The ending inventory in Department C in June was 40% complete as to conversion costs. Under the average cost method, what are the equivalent units of production for materials and conversion?