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:
Hermann Rorschach
Swiss psychiatrist and psychoanalyst known for developing the Rorschach inkblot test, a projective psychological test.
Projective Test
A type of personality test designed to let a person respond to ambiguous stimuli, potentially revealing hidden emotions and internal conflicts.
Self-actualization
The process of realizing or achieving personal gifts and potential, thought of as a basic push or necessity found in every human being.
Open
Susceptible to new experiences, ideas, or suggestions without immediate judgment or resistance.
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