Measuring equivalent units: no beginning work in process A plastics manufacturing com- pany uses process costing to measure the production costs of its products. The company makes plastic book cases in two process centers. The Molding process center is first and Finishing is second. During July, 4,200 book cases were started in Molding and 3,600 were completed and transferred to Finishing. The 600 units in the Molding process center's ending work in process inventory were 100 percent complete in terms of materials and half complete in terms of conversion. In the Finishing process center 2,800 units were completed and transferred to finished goods inventory. Units in ending work in process in Finishing have all materials and 40 percent of conversion. There were no units in beginning work in process inventory in either process center on July 1.

REQUIRED Compute the number of equivalent units of production for the each of the processing centers for the month of July.