(Appendix 6A)Easy 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:
a)Determine the equivalent units of production for materials and conversion costs.
b)Determine the cost per equivalent unit for materials and conversion costs.
c)Determine the cost of units transferred out of the department during the month.
d)Determine the cost of ending work-in-process inventory in the department.
Definitions:
Quality Control Attributes
Features or characteristics of a product or service measured or assessed to ensure they meet specific quality standards.
Western Electric Company
An American electrical engineering and manufacturing company that was instrumental in the development of the telecommunications industry.
Japanese Manufacturing
Japanese Manufacturing is characterized by its emphasis on efficiency, quality control, and continuous improvement, popularizing practices like Just-In-Time production.
Upper Control Limit
In process control, the highest value on a control chart that a process variable can reach before it is considered to be out of control, indicating a need for action.
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