The following data pertain to the Milling Department of Gehle Corporation for July.The company uses the FIFO method in its process costing. 
Required:
Compute the equivalent units of production for both materials and conversion costs for the Milling Department for July using the FIFO method.
Definitions:
T-test
A statistical method employed to evaluate if there's a significant difference between the average values of two distinct groups.
Null Hypotheses
A statement positing that no statistical relation or significance exists in a set of given observations.
Factorial Analysis
Factorial analysis is another term for factor analysis, a technique employed in statistics to explore underlying factors or components that explain the variability among observed variables.
Main Effect
The direct influence of an independent variable on a dependent variable in an experiment.
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