You are making cupcakes to sell on campus for a charity event. You planned to spend three nights to make 200 cupcakes and sell them during the day. Here is the information you gathered on Day 2.

		Percent Complete
	Units	Materials		Conversion
Work in process, Ending of Day 1	20	80	%	70	%
Cupcakes started during Day 2	80
Work in process, Ending of Day 2	30	70	%	40	%
Cost in the beginning inventory of cupcakes:
Materials		$ 2.29
Conversion		$ 11.67
Cost added to production in September
Materials		$ 10
Conversion		$ 50

1. Compute the equivalent units of cupcakes being made for both materials and conversion costs for Day 2