The Felix Manufacturing Company uses a process cost system to account for the costs of its only product known as "Nino." Production begins in the fabrication department where units of raw material are molded into various connecting parts. After fabrication is complete, the units are transferred to the assembly department. There is no material added in the assembly department. After assembly is complete, the units are transferred to the packaging department where the units are packaged for shipment. At the completion of this process, the units are complete and they are transferred to the shipping department.

At year end, December 31, 2007, the following inventory of "Nino's" is on hand:

- No unused raw material or packing material.

- Fabrication department: 6,000 units, \(25 \%\) complete as to raw material and \(40 \%\) complete as to direct labor.

- Assembly department: 10,000 units, \(75 \%\) complete as to direct labor.

- Packaging department: 3,000 units, \(60 \%\) complete as to packing material and \(75 \%\) complete as to direct labor.

- Shipping department: 8,000 units.

Prepare in proper form schedules showing the following at December 31, 2007:

(a) The number of equivalent units of raw material in all inventories.

(b) The number of equivalent units of fabrication department directs labor in all inventories.

(c) Number of equivalent units of packaging department material and direct labor in the packaging department inventory.