The Hardy Company manufactures a product that goes through two departments prior to completion.The following information is available on work in one of these departments,the Moulding Department,during the month of July: 
The Moulding Department is the first department in the production process;after moulding has been completed,the units are transferred to the Finishing Department.
Required:
Assuming the company uses the weighted-average method,calculate the equivalent units for materials and conversion costs,rounded to the nearest tenth of a cent.
Definitions:
Budget Constraint
A representation of all the combinations of goods and services a consumer can afford to buy given their income and the prices of the goods.
Income
Regular payments or earnings received from labor or investments.
Nuts
Edible seeds enclosed in a hard shell, often used in the context of food and nutrition.
Berries
Little, fleshy fruits that are commonly fit for consumption, characterized by their juiciness, round appearance, vibrant hues, and a taste that may be either sweet or tart.
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