Question 1. The Von Trapp Company produces and sells portable trampolines. For the month of January, the company's beginning Work-in-Process (WIP) inventory was 4,500 units, 75% complete for materials. During the month of January there were 90,000 units started, 78,000 units were finished, and the ending WIP inventory for the month was 16,500 units that were 50% complete for materials. (Note that for these problems, we'll be applying the standard formula that uses the weighted-average method of calculating equivalent units.)
Part A. With respect to materials, calculate the number of equivalent units in ending WIP.
Part B. With respect to materials, calculate the total equivalent units of production.