Onara Corporation uses the weighted average method in its process costing system.

Data concerning its second processing department for the month of July 2023 is as

follows:

Beginning

Work in

process

Units

started

into

production

Ending

work in

Units

10,000 $

120,000 $

Costs

Direct

Materials

Conversion

28,000 $

440,000 $

35,920

500,000

4,000

process

Beginning work in process was 100% complete with regard to direct materials and 90%

complete with regard to conversion

Ending work in process was 100% complete with regard to direct materials and 40%

complete with regard to conversion

REQUIRED:/nPrompt 3Calculate the equivalent units of production for direct materials

Answer for prompt 3 Calculate the equivalent units of production for direct materials