Question: Courtneys Collections makes dolls. Doll manufacturing involves three processes. In the first step, the dolls body is made by injection molding. The plastic used costs

Courtneys Collections makes dolls. Doll manufacturing involves three processes. In the first step, the dolls body is made by injection molding. The plastic used costs $2 per doll. The second step involves painting the dolls faces. Paint and finishes cost $0.25 per doll. In the final step, hair and designer clothing are added, at a materials cost of $6.75 per doll. The total direct materials cost of one of Courtneys dolls is $9.

In November, Courtneys Collections started and finished 500 dolls. The company had an additional 300 dolls in process. 100 were in paint and finishing, awaiting the painting process. Another 200 dolls were in the finishing process. Courtney managers estimate that the dolls in finishing were 50% completed.

How many equivalent units do the dolls in the finishing process represent?

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