Using the FIFO method. compute the equivalent units for Department 2 during July: Work in process, June 30 (10% complete as to direct materials. 40% complete as to conversion costs.. 1.000 units Transferred in from Department I during July......... 25.000 units Completed during July. 22.000 units Work in process. July 31 (20% complete as to direct materials, 70% complete as to conversion costs)... 4,000 units