Mobility, Inc Required:
Using the FIFO Method, Determine the Equivalent Units of System

question 29

Essay

Mobility, Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department, Shaping, for a recent month.
$\begin{array}{lc}\text { Work-in-process, beginning: }\\ \text { Units in process } & 500 \\\text { Percent complete with respect to materials } & 70 \% \\\text { Percent complete with respect to conversion } & 40 \% \\\text { Units started into production during the month } & 28,000 \\\text { Work-in-process, ending: } &\\\text { Units in process } & 100 \\\text { Percent complete with respect to materials } & 50 \% \\\text { Percent complete with respect to conversion } & 30 \%\end{array}$

Required:
Using the FIFO method, determine the equivalent units of production for materials and conversion costs.

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Definitions:

Vomeronasal Organ

Pheromone-detecting organ of vertebrates.

Pheromones

Pheromones are chemical substances produced and released into the environment by an animal, affecting the behavior or physiology of others of its species.

Pressure

The force applied perpendicular to the surface of an object per unit area over which that force is distributed.

Human Tongue

A muscular organ in the mouth that helps in tasting, swallowing, and articulating speech.