Wheatmore Company manufactures cold cereal products. Assume that the inventory in process on January 1 for the Packing Department included 1,290 pounds of cereal in the packing machine hopper, enough for 860 24-oz. boxes. In addition, there were 860 empty 24-oz. boxes held in the package carousel of the packing machine.
During January, 71,380 boxes of 24-oz. cereal were packaged. Conversion costs are incurred when a box is filled with cereal. On January 31, the packing machine hopper held 1,680 pounds of cereal, and the package carousel held 1,120 empty 24-oz. (1½-pound) boxes. Assume that once a box is filled with cereal, it is immediately transferred to the finished goods warehouse.
Determine the equivalent units of production for cereal, boxes, and conversion costs for January. An equivalent unit is defined as "pounds" for cereal and "24-oz. boxes" for boxes and conversion costs. If an amount is zero, enter in "0".