The Cutting Department has $6,500 units in process at the end of September that are? 100% complete for direct materials and 85?% complete for conversion costs.

Calculate the equivalent units of production for direct materials and conversion costs.

Determine the? formula, then enter the amounts to calculate the equivalent units of production for direct materials and conversion costs. ?(Enter percentages as whole? numbers.)

Number of units in process x_____________ =Number of equivalent units

Direct materials________ x________%=________

Conversion costs ________ x________%=________