2- Process Costing: Using FIFO method Units in Process: Units DM DL 1/4/2017 20,000 100% 50% Units started during April 2017 40,000 Units Completed & Transferred out|45,000 WIP (end) 30/04/2017 15,000 60% 35% Cost Details: WIP 1/4/2017 Cost Added During DM=$25,000 DM=$45,000 conversion=$21,000 conversion=$60,000 Required: a. Calculate number of equivalent units. b. Calculate cost per equivalent unit. c. Calculate total cost assign to WIP- Beginning equivalent units and total cost of completed and transferred out number of units