What the equivalent units of direct materials total

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Lakeland Chemical manufactures a product called Zing. Direct materials are added at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning work-in-process inventory is 70% complete with respect to conversion; the ending work-in-process inventory is 20% complete. The following data pertain to May:

UnitsWork in process, May 1 19,000

Units started during May 60,900

Units completed and transferred out 67,500

Work in process, May 31 12,400

                                                    Total                     Direct Materials        Conversion Costs

Costs: Work in process, May 1           $47,400                  $19,000                      $28,400

Costs incurred during May                  322,700                 81,700                       241,000

Totals                                               $370,100                $100,700                $269,400

Question 1: Using the weighted-average method of process costing, the equivalent units of direct materials total:

Reference no: EM132574539

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