Andromeda Glass Company manufactures decorative glass products. The firm employs a process-costing system for its manufacturing operations. All direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. The company's production schedule for August follows.

Units

Work in process on August 1 (60% complete as to conversion) ............ 2,000

Units started during August ................................................................... 3,500

Total units to account for.................................................................. 5,500

Units from beginning work in process, which were completed and

transferred out during August...................................... 2,000

Units started and completed during August........................................... 1,800

Work in process on August 31 (20% complete as to conversion)........... 1,700

Total units accounted for......................................................................... 5,500

Required:

Calculate each of the following amounts using weighted-average process costing.

1. Equivalent units of direct material during August.

2. Equivalent units of conversion activity during August.