The Franc Zeppo Venture manufactures a product that goes through two processing departments. Information relating to the activity in the first department during April is given below :
• Work in process, April 1: 50,000 units (80% completed for materials and 60% completed for conversion)
• Work in process, April 30: 45,000 units (70% completed for materials and 60% completed for conversion)
The department started 380,000 units into production during the month and transferred 385,000 completed units to the next department.
Required:
Compute the equivalent units of production for the first department for April, assuming the company uses the weighted-average method of accounting for units and costs.