Watts Company adds materials at the beginning of the process and conversion costs are incurred uniformly throughout the process.
Instructions
Complete the following calculation of equivalent units for materials and conversion costs.

Equivalent Units

A concept used in cost accounting to normalize mixed units of production into a singular unit count, facilitating cost analysis.

Conversion Costs

Costs required to convert raw materials into finished products, typically including direct labor and manufacturing overhead.

Materials

The raw items or supplies used in the production of goods and services.