1 ABC Inc. produces camera, has two department: Assembly Dept & Testing Dept. During August, 5,000 units were place into production, assume no beginning inventory. All DM are added to the production at the beginning of the process, and CC are added evenly during the process. Calculate equivalent units of DM & CC for these two independent information for assembly dept: 1. all 5,000 units are copleted at the end of the month and transferred to testing dept. 2. only 4,000 unit completed during August. The remaining WIP were 60% complete. 1. Summarize the Flow of Physical Units and Compute Output in Equivalent Units