The following data were taken from the records of Winner Company for the month of October: Work in process, October 1 10,000 units Started during October 40,000 units Completed and transferred to next...

The following data were taken from the records of Winner Company for the month of October:


Work in process, October 1                                    10,000 units
Started during October                                           40,000 units
Completed and transferred to next department     33,000 units
Abnormal spoilage incurred                                      2,000 units
Work in process, October 31                                    15,000 units


Materials are added after quality control inspection at the end of the process.  As to conversion cost, the beginning work in process was 70% complete while the ending work in process is 40% complete.




1.) Using the weighted average method, the equivalent units of production for conversion was:

2.) Using the FIFO method, the equivalent units of production for materials was: