Sigua Sugar, Inc. in Florida has six processing departments for refining sugarlong dash—Affination,
Carbonation, Decolorization, Boiling, Recovery, and Packaging. Conversion costs are added evenly throughout each process. Data from the month of August for the Decolorization Department are asfollows:
Metric Tons
Beginning Work-in-Process Inventory 0
Transferred in production 12,200
Completed and transferred out to Boiling in August 7,200
Ending Work-in-Process Inventory 5,000
Costs
Beginning Work-in-Process Inventory $0
Costs added during August
Direct materials 2,100,000
Direct labor 1,030,000
Manufacturing overhead 600,000
Total costs added during August $3,730,000The ending Work-in-Process Inventory is 100% and 70% complete with respect to direct materials and conversion costs, respectively. Compute the equivalent units of production (EUP) for direct materials and for conversion costs for the month of August. The weighted-average method is used.