# Question

QualCon, Inc., produces wine bottles for vintners in a process that starts in the Melt and Mold Department. Data concerning that department’s operations in the most recent period appear below:
Beginning work in process:
Units in process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400
Stage of completion with respect to materials . . . . . . . . . 75%
Stage of completion with respect to conversion . . . . . . . 25%
Units started into production during the month . . . . . . . . . . 42,600
Units completed and transferred out . . . . . . . . . . . . . . . . . . 42,500
Ending work in process:
Units in process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500
Stage of completion with respect to materials . . . . . . . . . 80%
Stage of completion with respect to conversion . . . . . . . 30%

Required:
QualCon uses the FIFO method in its process costing system. Compute the equivalent units of production for the period for the Melt and Mold Department.

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