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The following data show the units in beginning work in process inventory, the number of units started, the number of units tr

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Equivalent Units
Quarter Beginning WIP Started Transferred Out Ending WIP Conversion Material Conversion
1                       -           134,150               133,250              900 25% 134,150      133,475
2                    525         132,591               132,491              625 24% 133,116      132,641
3                    338         133,247               133,425              160 20% 133,585      133,457
4                    491         134,841               134,432              900 23% 135,332      134,639
Quarter 1 Quarter 2 Quarter 3 Quarter 4
Units for material costs            134,150         133,116               133,585      135,332
Units for conversion costs            133,475         132,641               133,457      134,639
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