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Compute the equivalent units for direct material and

Tempe Chemicals reï¬nes a variety of chemicals for cleaning products. The following data are from the company's Greenville plant:

Work in Process, May 1........2,200,000 gallons
Direct material............100% complete
Conversion costs...........40% complete
Units started in process during May..750,000 gallons
Work in Process, May ........31230,000 gallons
Direct material...........100% complete
Conversion costs...........60% complete

Required:

Compute the equivalent units for direct material and conversion costs for the month of May.

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Managerial Accounting: Compute the equivalent units for direct material and

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