XYZ Company operates two departments, the assembly department and the finishing department. During June, the assembly department reported the following information:
units % complete DM % complete conversion
work in process, June 1 8,000 80% 70%
units started during June 20,000
work in process, June 30 13,000 70% 30%
The cost of beginning work in process and the costs added during June were as follows:
DM Conversion Total cost
work in process, June 1 $27,710 $ 27,930 $ 55,640
costs incurred during June 56,640 151,620 208,260
total costs 84,350 179,550 263,900
Calculate the equivalent units with respect to direct materials using the weighted average process costing method. Do not use decimals, the $, or type the word units in your answer.