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Van Pelt Company uses the average cost method of process costing. The production report for the Mixing department follows: In process, begininning of period 1,000

Van Pelt Company uses the average cost method of process costing. The production report for the Mixing department follows:

In process, begininning of period 1,000 units

800 units - materials 50% complete conversion costs 40% complete

200 units - materials 25% complete conversion cost 15% complete

Placed in process during period 5,000 units

Transferred to packing department 4,800 units

In process, end of period 1,200 units

700 units - materials 75% complete conversion costs 50% complete

500 units -materials 25% complete, conversion cost 25% complete

What are the equivalent units for

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