Computing equivalent units, FIFO method Using the data given below for Cases 1-3 and the FIFO cost method, compute the separate equivalent units of production, one for materials and one for labor and overhead, under each of the following assump- tions (labor and factory overhead are applied evenly during the process. in each assumption):

a. All materials go into production at the beginning of the process.

b. All materials go into production at the end of the process. (Note that this would have to be a department subsequent to the first department for all materials to be added at the end of the process.)

c. At the beginning of the process, \(75 \%\) of the materials go into production and \(25 \%\) go into production when the process is one-half completed.
Case 1-Started in process 5,000 units; finished 3,000 units; work in process, end of period 2,000 units, three-fourths completed.
Case 2-Opening inventory 5,000 units, three-fifths completed; started in process 40,000 units; finished 39,000 units; work in process, end of period 6,000 units, one-fourth completed.
Case 3-Opening inventory 1,000 units, one-half completed, and 8,000 units, one-fourth completed; started in process 30,000 units; finished 29,000 units; closing inventory work in process 5,000 units, one-fourth completed, and 5,000 units, one-half completed.
Compare your answers with those from E6-1 on the average cost basis.