XYZ Company operates two departments, the assembly department and the finishing department. During June, the assembly department reported the following information:
units % complete DM % complete conversion
work in process, June 1 24,000 75% 40%
units completed during June 50,000
work in process, June 30 37,000 80% 20%
The cost of beginning work in process and the costs added during June were as follows:
DM Conversion Total cost
work in process, June 1 $ 43,360 $ 70,000 $113,360
costs incurred during June 529,760 234,220 763,980
total costs 573,120 304,220 877,340
Calculate the equivalent units with respect to conversion costs using the weighted average process costing method. Do not use decimals, the $, or type the word units in your answer.