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Equivalent Units of Production The Converting Department of Soft Touch Towel and Tissue Company had 1,200 units in work in pr
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Whole units Direct materials
Equivalent units
Conversion
Equivalent units
Inventory in process, beginning 1200 0 300 =1200*(1-75%)
Started and completed 24000 24000 24000 =25200-1200
Transferred to Packing Department 25200 24000 24300
Inventory in process, ending 1360 1360 544 =1360*40%
Total 26560 25360 24844
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