Galaxy Quest produces telescopes in a single processing department. All direct materials used in the production of telescopes are added at the beginning of the process. Conversion costs (labor and overhead) are incurred evenly thereafter, as each unit is assembled, adjusted, and tested. The company uses process costing and has provided the following production information for January and February. Number of units in beginning work in process inventory Number of units started during the month Total number of units transferred to finished goods Jan. 0 700 490 Feb. 210 800 600 The units remaining in work in process at the end of January were approximately 70 percent complete with respect to their conversion costs. During the month of February, all of the beginning work in process units were completed and the units remaining in work in process at the end of the month were approximately 75 percent complete with respect to their conversion costs. a. For the month of January, calculate the equivalent units of input resources used for direct materials and conversion. b. For the month of February, calculate the equivalent units of input resources used for direct materials and conversion. January February Equivalent Units Produced Direct materials Labor and overhead