Farwest 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,determine the equivalent units of production for materials and conversion costs.
Definitions:
Nurse Researcher
A registered nurse who systematically investigates health-related issues, employing scientific methods to generate new knowledge or validate existing theories.
Nursing Theory
A conceptual framework designed to guide the practice of nursing, providing a structure for understanding professional nursing and its practices.
Empiricist Tradition
A philosophical viewpoint that emphasizes the role of empirical evidence in the formation of ideas, rather than innate ideas or traditions.
Interpretive Tradition
A philosophical approach that focuses on understanding the meanings of human experiences, cultures, and interactions through qualitative methods.
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