1) The following information is available for Moore Company:

Mixing Department

Work in process, June 1 (100% complete

for direct materials,

60% complete for conversion costs) 1,500 units

Units completed in June 9,850 units

Work in process, June 30 (80% complete

for direct materials, 30% complete

for conversion costs) 1,050 units

2) The following information is available for Valentine Company:

Dyeing Department

Work in process, June 1 (100%

complete for direct materials,

50% complete for conversion costs) 1,200 units

Units completed in June 8,500 units

Work in process, June 30 (60% complete

for direct materials, 40% complete

for conversion costs) 950 units

Compute:

a) the number of units started in each department during June.

b) equivalent units for direct materials and conversion costs for each

department. Use the FIFO method in your