The Kellogg Company manufactures cold cereal products, such as Frosted Flakes and Special K. Assume that the Inventory in Process on October 1 for the Packing Department included 1,800 pounds of cereal in the packing machine hopper. In addition, there were 1,200 empty 24-oz. boxes held in the package carousel of the packing machine. During October, 24,000 boxes of 24-oz. cereal were packaged. Conversion costs are incurred when a box is filled with cereal. On October 31, the packing machine hopper held 750 pounds of cereal, and the package carousel held 500 empty 24-oz. 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 October. An equivalent unit is defined as “pounds” for cereal and “24-oz. boxes” for boxes and conversion costs.