1. Erickson Solvents manufactures cleaning solution in two departments, Fermenting and Bottling. Cost and production data for the Fermenting Department for December are presented below: The beginning WIP is 80% complete for materials, 30% for conversion The ending WIP is 70% complete for materials, 20% for conversion. Using FIFO process costing: a. Compute the equivalent units of production. b. Determine the unit production costs (cost per EU). c. Determine the total cost to be assigned to the ending work in process inventory at the end of December. d. Provide the completed WIP, Fermenting Dept. T Account