Van Pelt Company uses the average cost method of process costing. The production report for the Mixing department follows:
In process, beginning of period 1,000 units
800 units - materials 50% complete; conversion costs 40% complete
200 units - materials 25% complete; conversion costs 15% complete
Placed in process during period 5,000 units
Transferred to packing department 4,800 units
In process, end of period 1,200 units
700 units - materials 75% complete; conversion costs 50% complete
500 units - materials 25% complete; conversion costs 20% complete
What are the equivalent units for: Materials Conversion Costs