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Problem - Equivalent Units - The Bottling Department of Rocky Springs Beverage Company had 2,000 liters in the beginning work in process (30% complete). During the month, 28,500 liters were started and 29,000 liters were completed. The ending work in process inventory was 1,500 liters (60% complete). Materials are added at the beginning of the process, while conversion costs are added evenly throughout the process.
Required -
a. How many units were started and completed during the month?
b. What are the total equivalent units for: (1) direct materials?
b. What are the total equivalent units for: (2) conversion costs?
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