51) The Assembly Department of Zedco Ltd. had 25,000 partially completed units in work in process at the end of August. Only 60% of the  direct materials had been added to these units, but the units...

51) The Assembly Department of Zedco Ltd. had 25,000 partially completed units in work in process at the end of August. Only 60% of the  direct materials had been added to these units, but the units were only 75% of the way through the conversion process. In addition, 400,000 units had been completed and transferred out of the Baking Department to the Packaging Department during the month.

Required:

A.
What are the total equivalent units for direct materials?

B.
At the end of the year, what are the equivalent units for conversion costs?