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:
Voltage-Gated
Pertaining to ion channels that open or close in response to changes in membrane potential, crucial for nerve impulse conduction.
Na+
Na+ represents Sodium ions, which are essential electrolytes in the body that help maintain blood pressure, fluid balance, and are critical for the functioning of muscles and nerves.
Extracellular
Pertaining to being outside the cell membrane.
Plasma Membrane
A biological membrane that separates the interior of all cells from the outside environment, controlling the movement of substances in and out of cells.
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