Measuring equivalent units with both FIFO and average costing Below are production flow data for three independent situations.

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Situation REQUIRED Beginning work in process in units Percentage conversion completed Units transferred in Ending work in process Percentage conversion completed 1 2 3 6,000 14,000 5,000 60% 40% 80% 9,000 50,000 9,000 3,000 12,000 3,000 40% 90% 40% a. For each situation compute the current period equivalent units for conversion using FIFO. b. For each situation compute the equivalent units for conversion using average costing.