Farsat Inc.uses the FIFO method in its process costing system.The following data concern the operations of the company's first processing department for a recent month. 
Required:
Using the FIFO method, determine the equivalent units of production for materials and conversion costs.
Definitions:
Control and Dominance
Refers to the power dynamics in relationships or systems where one party exercises authority and influence over others.
Emotional Abuse
A form of abuse characterized by a person subjecting another to behavior that may result in psychological trauma, such as anxiety, depression, or post-traumatic stress disorder.
Scorn
The feeling or expression of contempt or disdain for someone or something.
Criticism
The expression of disapproval or the identification of faults in someone or something, often based on perceived mistakes or weaknesses.
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