Units to be accounted for: Work in process, April 1 (materials 90% complete; conversion 80% complete) 8,800 Started into production 37,700 Total units to be accounted for 46,500 Units accounted for as follows: Transferred to next department 37,300 Work in process, April 30 (materials 75% complete; conversion 50% complete) 9,200 Total units accounted for 46,500. Management would like some additional information about Cooperative San José's operations.

What were the equivalent units for the month?

Material costs = 44,200 units

Conversion costs = 41,900 units

Explanation:

The computation of the equivalent units for the month is shown below:

For material costs = (units transferred to next department * completed percentage) + (ending inventory units * completed percentage)

= (37,300 units * 100% + 9,200 units * 75%)

= 37,300 units + 6,900 units

= 44,200 units

For conversion costs = (units transferred to next department * completed percentage) + (ending inventory units * completed percentage)

= (37,300 units * 100% + 9,200 units * 50%)

= 37,300 units + 4,600 units

= 41,900 units