Roubideaux Corporation Uses Process Costing Required:
Determine the Equivalent Units of Production for Materials and Its

Essay

Roubideaux Corporation uses process costing. The following data pertain to its Packing Department for February.
$\begin{array}{|l|r|}\hline \text { Units in process, February 1: materials 85\% complete, conversion 70\% } \\\text { complete } & 500 \\\hline \text { Units started into production during February } & 6,900 \\\hline \text { Units completed and transferred to the next department } & 6,200 \\\hline \begin{array}{l}\text { Units in process, February } 28: \text { materials } 50 \% \text { complete, conversion } 20 \% \\\text { complete }\end{array} & 1,200 \\\hline\end{array}$

Required:
Determine the equivalent units of production for materials and conversion costs for the Packing Department for February using the weighted-average method. Weighted-average method: