Reference no: EM132515324

The Polishing Department of Major Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process.

Production: Beginning inventory 1,880 units that are 100% complete, as to materials and 30% complete, as to conversion costs; units started during the period are 44,300; ending inventory of 7,200 units 10% complete, as to conversion costs.

Manufacturing costs: Beginning inventory costs, comprised of $21,900 of materials and $37,162 of conversion costs; materials costs added in Polishing during the month, $214,080; labor and overhead applied in Polishing during the month, $127,600 and $258,440, respectively.

Question (a) Compute the equivalent units of production for materials and conversion costs for the month of September.