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

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

In process, start of period 1,000 units

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

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

Commissioning during the period 5,000 units

Transferred to the packaging 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% full, conversion cost 25% full

What are the equivalent units for the period?

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