General Conduits Inc Required:
A

General Conduits Inc. employs a process-costing system for its manufacturing operations. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout production. The information that follows relates to February. $\begin{array}{l}\begin{array}{lll}\\\text { Work in process, February 1 ( 40 \% complete as to conversion)}\\\text { Units started during February}\\\text { Total units to account for}\\\\\text { Units completed during February}\\\text { Work in process, February 28 (70 \%complete as to conversion)}\\\text { Total units accounted for}\\\end{array}\begin{array}{lll}\underline{\text { Units }}\\{10,500} \\\underline{35,000}\\\underline{45,500} \\ \\34,000 \\\underline{11,500 }\\\underline{45,500}\end{array}\end{array}$ Required:
A. Calculate equivalent units of direct material for February.
B. Calculate equivalent units of conversion activity for February.