Wheatmore Company manufactures cold cereal products, such as Frosted Flakes. Assume that the inventory in process on March 1 for the Packing Department included 660 pounds of cereal in the packing machine hopper (enough for 440 24-oz. boxes) and 440 empty 24-oz. boxes held in the package carousel of the packing machine.

During March, 36,520 boxes of 24-oz. cereal were packaged. Conversion costs are incurred when a box is filled with cereal. On March 31, the packing machine hopper held 870 pounds of cereal and the package carousel held 580 empty 24-oz. (1-lb.) boxes. Assume that once a box is filled with cereal, it is immediately transferred to the finished goods warehouse.

Determine the equivalent units of production for cereal, boxes, and conversion costs for March. An equivalent unit is defined as "pounds" for cereal and "24-oz. boxes" for boxes and conversion costs. If an amount box does not require an entry, leave it blank.

Wheatmore Company Equivalent Units of Production for Cereal, Boxes, and Conversion Cost For March

	Cereal (in pounds)	Boxes (in boxes)	Conversion Cost (in boxes)
Inventory in process, March 1	fill in the blank 1	fill in the blank 2	fill in the blank 3
Started and completed in March	fill in the blank 4	fill in the blank 5	fill in the blank 6
Transferred to finished goods in March	fill in the blank 7	fill in the blank 8	fill in the blank 9
Inventory in process, March 31	fill in the blank 10	fill in the blank 11	fill in the blank 12
Total