Froment 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:
Immune System
The complex network of cells, tissues, and organs that work together to defend the body against infection and disease.
Periaqueductal Grey
A region in the midbrain involved in pain modulation, fear conditioning, and the integration of pain and emotional responses.
Optical Illusions
Visual phenomena where the perception of reality is distorted, causing the observer to see something different from the actual object or scene.
Vision
The sense that allows the perception of shapes, colors, and depth through the processing of light by the eyes and brain.
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