The Smelting Department of Massaro Manufacturing Company has the following production and cost data for November.
Production: Beginning work in process 2,000 units that are 100% complete as to materials and
20% complete as to conversion costs; units transferred out 8,000 units; and ending work in process
5,000 units that are 100% complete as to materials and 40% complete as to conversion costs.
Compute the equivalent units of production for
(a) Materials and
(b) Conversion costs for the month of November.