1) Pet Products Company uses an automated process to manufacture its pet replica products. For June, the company had the following activities: Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process. Compute the following using FIFO method: a) Units completed and transferred out. 17,500 units b) Total cost to account for. c) Equivalent units with respect to direct materials and conversion costs. d) Cost per direct materials equivalent units and cost per conversion cost equivalent units. e) Total cost assigned to units completed and transferred out. f) Total cost assigned to units in ending inventory