Poole, Inc. produces a chemical compound by a unique chemical process which Poole has divided into two departments: A and B for accounting purposes. The process functions as follows:

1) The formula for the chemical compound requires one pound of Chemical \(X\) and one pound of Chemical \(Y\). In the simplest sense, one pound of Chemical \(X\) is processed in Department A and transferred to Department B for further processing where_one pound of Chemical Y is added when the process is \(50 \%\) complete. When the processing is complete in Department B, the finished chemical compound is transferred to finished goods. The process is continuous, operating twenty-four hours a day.

2) Normal spoilage occurs in Department A. Five percent of Chemical \(X\) is lost in the first few seconds of processing.

3) No spoilage occurs in Department \(B\).

4) In Department A conversion costs are incurred uniformly throughout the process and are allocated to good pounds produced because spoilage is normal.

5) In Department B conversion costs are allocated equally to each equivalent pound of output.

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6) Poole's unit of measure for work-in-process and finished-goods inventories is pounds. 7) The following data are available for the month of October, 20X0: Work-in-process October 1 Stage of completion of beginning inventory (one batch per Department A Department B 8,000 pounds 10,000 pounds department) 3/4 3/10 Started or transferred in 50,000 pounds Transferred out 46,500 good pounds ? Work-in-process, October 31 ? Stage of completion of ending inventory (one batch per department) 1/3 Total equivalent pounds of material added in Department B 1/5 44,500 pounds Prepare schedules computing equivalent unspoiled pounds of production (materi- als and conversion costs) for Department A and for Department B for the month of October 20X0 using the first-in, first-out method for inventory costing.