Look at SeaView's Shaping Department's equivalent-unit computation in Exhibit 5-5. Suppose the ending work in process inventory is 30% of the way through the shaping process rather than 25% of the way through. Compute the total equivalent units of direct materials and conversion costs.
Exhibit 5-5

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SEAVIEW SHAPING DEPARTMENT Month Ended October 31 Step 2 ivalent Units Step 1 Flow of PhyDirect Units Materials Costs Flow of Production Units to account for: Beginning work in process, October 1 Started in production during October Total physical units to account for 50,000 50,000 Units accounted for Completed and transferred out during October Ending work in process, October 31 Total physical units accounted for 40,000 10,000 50,000 40,000 10,000 40,000 2,500 Total equivalent units 10,000 units each 25% complete-2,500 equivalent units 42,500