Direct materials
Conversion Percent
Units
Percent Complete
Complete
91,000
80%
25%
272,000
363,000
35,500
40%
15%
Beginning work in process inventory
Units started and completed
Units completed and transferred out
Ending work in process inventory
Production cost information for the Fabricating department follows.
Beginning work in process
Direct materials
Conversion
Direct materials
Conversion
Costs added this period
$ 109,760
90,700
$ 200,460
$ 768,760
930,300
1,699,060
Calculate equivalent units of production for direct materials.