Colonial Products 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 September. 
Required:
A. Calculate equivalent units of direct material for September.
B. Calculate equivalent units of conversion activity for September.
Definitions:
Home Births
The practice of giving birth in a non-clinical, home setting, often assisted by a midwife or doula.
European Nations
Countries located on the continent of Europe, each with its distinct culture, history, and government.
United States
A country located primarily in North America, consisting of 50 states and a federal district, known for its diverse population and large economy.
Fetal Alcohol Syndrome
a disorder that results from alcohol exposure during the mother's pregnancy, causing growth, mental, and physical problems in the child.
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