Look at Water Works' Shaping Department's equivalent-unit computation: (Click the icon to view the equivalent-unit...

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Accounting

Look at Water Works' Shaping Department's equivalent-unit computation: (Click the icon to view the equivalent-unit computation.)
The direct materials are added at the beginning of the process, but conversion costs are incurred evenly throughout the process. Suppose the ending work in process inventory is 30% of the way through the shaping process rather than 25% of the way through. Compute the total equivalent units of direct materials and conversion costs.
\table[[\table[[Water Works],[Shaping Department],[Equivalent Units]],],[Flow of Production,Equivalent Units,],[Completed and transferred out during March,,],[Ending work in process, March 31,\table[[Donversion],[Costs]],],[Total equivalent units,,]]
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