(EUP; weighted average) Newton Inc. uses a weighted average process cost¬ ing system. All material is added at the start of the production process. Di¬ rect labor and overhead are added at the same rate throughout the process. Newton's records indicate the following production for October 2006:

Beginning inventory (70% complete as to conversion) 360,000 units Started during October 510,000 units Completed during October 780,000 units Ending inventory for October is 40 percent complete as to conversion.

a. What are the equivalent units of production for direct material?

b. What are the equivalent units of production for conversion?

LO1.