Lenning Corporation uses the FIFO method in its process costing.The following data pertain to its Assembly Department for August. 
Required:
Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for August using the FIFO method.
Definitions:
Participation
entails active engagement or involvement in a given activity, process, or event.
Maintaining Change
Maintaining Change involves strategies and support mechanisms that help individuals or organizations sustain improvements or modifications in behavior, processes, or practices over time.
Group Attraction
The degree to which members of a group feel drawn to or enjoy being part of the group, often influenced by factors like shared interests, group goals, and interpersonal relationships.
Generalizing Change
The concept of applying specific observed changes to broader contexts or populations, often used in research or policy development.
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