The following information concerns production in the Finishing Department for July. All direct materials are placed in process at the beginning of production.

a. Determine the number of units in work in process inventory at the end of the month.
b. Determine the equivalent units of production for direct materials and conversion costs inJuly.

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ACCOUNT Work in Process-Finishing Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit 1Bal., 10,000 units, s completed 31 Direct materials, 180,000 units396,000 31 Direct labor 31 Factory overhead 31 Goods finished, 175,000 units 31 Bal-units, / completed 67,000 463,000 1,021,480 1,859,200 1,748,200 111,000 111,000 558,480 837,720