The fabricating department has the following production and cost data for the current month.
|
Beginning
|
Units
|
Ending
|
|
Work in Process
|
Transferred Out
|
Work in Process
|
|
-0-
|
15,000
|
10,000
|
Materials are entered at the beginning of the process.The ending work in process units are 30% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs.