The following information was obtained from the records of the first processing department of Bapst Corporation for the month of May.The company uses the FIFO method in its process costing system. 
All materials are added at the beginning of the manufacturing process. The equivalent units for materials for the month is:
Definitions:
Reproductive Organs
Structures involved in the production of offspring, including organs such as the ovaries and testes in humans.
Sperm Cells
The male reproductive cells responsible for fertilizing a female egg, leading to conception.
Epididymis
An elongated structure attached to the back of the testes and in which sperm cells mature.
Urethra
The tube that carries urine from the bladder to the outside of the body in both sexes, and also conveys semen in males.
Q18: Beaver Corporation is investigating the purchase of
Q68: Higgins Labs Inc. ,uses a process costing
Q75: The equivalent units of production will be
Q111: The average cost of producing x units
Q112: If taxes are ignored,all of the following
Q122: Remley Corporation has provided the following financial
Q149: Find the instantaneous rate of change of
Q159: When computing the return on equity,retained earnings
Q219: Calin Corporation has total current assets of
Q249: Financial statements for Narstad Corporation appear below: