Answer:
(a) materials is 12,500 units,and
(b) conversion costs is 12,100
Explanation:
Equivalent units measures the number of units completed in terms of inputs introduced to the outputs
Materials
Units Completed ( 12,000 units × 100% )              12,000
Units in Ending Work In Process ( 500 units × 100% )     500
Total Equivalent Units of Production                 12,500
Conversion
Units Completed ( 12,000 units × 100% )             12,000
Units in Ending Work In Process ( 500 units × 1/5 )       100
Total Equivalent Units of Production                12,100
Conclusion :
the equivalent units of production for (a) materials is 12,500 units and (b) conversion costs is 12,100
