Answer:
 Total Equivalent Units  direct materials     25200  
 Total Equivalent Units  conversion costs   20,000
Explanation:
Baltimore Company
Beginning work in process inventory  9,500 units
Units Started 25,200 units
Less Ending WIP inventory 8,600 units
Units Finished   16,600
Particulars         Units           % of Completion         Equivalent Units
                                      Mat. Conversion Costs     Mat. Conversion Costs
Ending W. I.P,    8600         100        (40%)            8,600       3440
<u>Completed        16,600       100         100             16,600        16,600</u>
<u>  Total Equivalent Units                                          25200      20,000</u>
First we find the Completed Units by subtracting the ending work in process from the units started. The Equivalents units can be calculated by either adding the beginning work in process and units started or by adding Ending Wip and completed  units.  By doing the both calculations we get the same number of equivalent units.