Kellogg Company manufactures cold cereal products, such as Frosted Fakes. Assume that the inventory in process on January 1 for the packing. Department included 750 pounds of cereal in the packing machine hopper, enough for 500 24 oz, boxes. In addition, there were 500 empty 24 oz, boxes held in the package carousel of the packing machine. During January, 41,500 boxes of 24 oz, cereal were packaged. Conversion costs are incurred when a box is filled with cereal. On January 31, the packing machine hopper held 960 pounds of cereal, and the package carousel held 640 empty 24 oz, (1 ?1 pound) boxes. Assume that once a box is filled with cereal, it is immediately transferred to the finished goods warehouse.

Determine the equivalent units of production for cereal, boxes, and conversion costs for January. An equivalent units is defined as ?opounds?? for cereal and ?o24 oz, boxes?? for boxes and conversion costs.