The following data have been provided by Felux Corporation for the Circuit Prep Department. The company uses the FIFO method in its process costing. 
Required:
Determine the equivalent units of production for the Circuit Prep Department for August using the FIFO method.
Definitions:
Human Existence
The state or fact of living or having objective reality, typically considered within the context of what it means to be human.
Tranquil Mind
A state of mental calm and clarity, free from agitation, stress, or anxiety.
Unlimited Pleasure
The concept of seeking pleasure without any constraints or consideration of possible negative consequences.
Epicurus
An ancient Greek philosopher known for his emphasis on simple pleasures, friendship, and the pursuit of happiness through knowledge.
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