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Equivalent Units of Conversion Costs The Filling Department of Ivy Cosmetics Company had 4,100...

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Accounting

Equivalent Units of Conversion Costs
The Filling Department of Ivy Cosmetics Company had 4,100 ounces in beginning work in process inventory (60% complete). During the period, 40,900 ounces were completed. The ending work in process inventory was 2,900 ounces (10% complete).
What are the total equivalent units for conversion costs?
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Are you determining the equivalent units of materials added or of conversion of materials? When would materials typically be added in the process? When would conversion of these materials take place? Recall the definition of work in process.
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