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:
Degrees of Freedom
The number of independent pieces of information available to estimate another piece of information or parameter.
Student T Distribution
Student's t-distribution is a probability distribution used in statistics, especially for small sample sizes or unknown population variances, providing a basis for the estimation of population parameters.
Degrees of Freedom
The number of independent pieces of information that go into the estimation of a parameter or calculation of a statistic.
Normal Distribution
The probability distribution is evenly spread around the mean, signifying more frequent occurrences of data points near the mean than those that are more distant.
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