Information given to Work in process in the A DEPARTMENT of Caltex company.
Beginning Inventory		25,000
Material cost		175,000
Labor cost		67500
Overhead cost	(100% of Direct labor)	67500
Production information:
Units in process September 1, (40% complete as to Material and
60% complete as to Labour and overhead)	-------------------------------------7500 UNITS
Units put into process during the month------------------------------------------25,000
Units completed and transferred to Holder department-----------------------30,000
Units in process August 31( 35% complete as to Material and 60%
complete as to labor and overhead)-----------------------------------------------2500
Instruction: Prepare equivalent units for material