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You Got Yogurt, Inc. manufactures yogurt that goes through three processing stages prior to completion. Information on work in the first department, flavor identification and

You Got Yogurt, Inc. manufactures yogurt that goes through three processing stages prior to completion. Information on work in the first department, flavor identification and blending, is given below for November:

Data on Production:

Pounds in process at November 1; materials 100% complete; conversion 70% complete = 3,525

Pounds started into production during November = 75,000

Pounds completed and transferred out = ?

Pounds in process, November 30; materials 85% complete; conversion 40% complete = 6,100

Data on Costs:

Work in process inventory, November 1: Materials cost = $1,800

Conversion cost = $3,700

Cost added during November: Materials cost = $121,000

Conversion cost = $147,700

The company uses the weighted-average method.

I need to compute the equivalent units of production and costs per equivalent unit for the month, but I'm unsure of where to start. According to my textbook I think I'm supposed to add the completed units plus the ending work in process equivalent units. Would that be the entire 3,525 lb. plus the entire 6,100 lb.?

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