The Kellogg Company manufacturers cold cereal products, such as Frosted Flakes and Special K. Assume that the Inventory in Process on Feb. 1 for the Packing Department included 1200 pounds of cereal in the packing machine hopper. In addition there were 800 empty 24 oz boxes held in the package carousel of the packing machine. During February, 15,000 boxes of 24-oz cereal were packaged. Conversion costs are incurred when a box is filled with cereal. On February 28, the packing machine hopper held 300 pounds of cereal, and the package carousel held 200 empty 24oz 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 February. An equivalent unit is defined as "pounds" for cereal and "24 oz boxes" for boxes and conversion costs.