Cedar Rapids Chemical placed 220,000 liters of direct materials into the mixing process. At the end of the month, 10,000 liters were still in process, 30% converted as to labor and factory overhead. All direct materials are placed in mixing at the beginning of the process which means that for materials, the ending inventory is considered 100% completed; because conversion costs occur evenly during the process. Cedar Rapids Chemical uses weighted-average costing.
Required: Determine the equivalent units in process for direct materials and conversion costs, assuming there was no beginning inventory.