The Cutting Department of Groneman Manufacturing has the following production and cost data for July.

Production
1. Transferred out 9000 units
2. Started 3,000 units that are 60% complete as to materials at July 31

Costs
Beginning work in process $0
Materials 45,000
Labor 16,200
Manufacturng overhead 18,900

Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for (1) materials and (2) conversion costs.

I'm having trouble figuring out what the ending work in process is, can anyone help?

This is a fairly long process that takes a half a chapter to explain, and is too long to try to tackle here. (Short of just doing the work for you, which we aren't here to do.) You need to try to break this down somehow. If you've already got any part of it figured out and you know a specific point where you're stuck, then post what that is.

There's also a contradiction in the information given. It says units started are 60% complete in terms of material, and then also says materials are added at the beginning of the process. It can't be both. Also, when working with this type of thing, be sure to put dollar signs on everything that is money -- too easy to get mixed up between units and dollars.

Materials Conversion Costs
Units Transferred out: 9000 9000
Ending work in Process:
(3000 X 100%) 3000
(3000 X 60%) 1800
Total Equivalent Units 12000 10800