Detailed Answer
(a) Conversion costs consist of direct manufacturing
labor and factory overhead. Because the EWIP units are 50% in
process 2, some conversion costs have been incurred. These
units would be included in the computation of equivalent units
for conversion costs. However, because material G is added only
when a batch is 60% complete, this material has not yet been
added to this batch. These units would not be included in the
computation of equivalent units for material G.