3. Brite ideas, inc., mass-produces reading lamps. Materials used in constructing the body of the lamp are added at the start of the process, while the materials used in writing the lamps are added at the halfway point. All labor and overhead are added evenly throughout the manufacturing process. Brite ideas uses process costing and had the following unit production information available for the months of June and july.

	June	July
Number of lamps in beginning work in process	800	1,200
Lamos transferred to finished goods	2,300	3,310
Number of lamps in ending work in process	1,200	800

In June, the lamps in beginning work in process were approximately 90 percent complete, while those in ending work in process were only 30 percent complete. In july, the units remaining in ending work in process were 80 percent complete. All lamps ending work in process are finished during the next month.

Required

A. For the month of June, calculate the equivalent units of production for the three major cost categories-body materials, wiring materials, and labor and overhead.

B. For the month of July, calculate the equivalent units of production for the three major cost categories-body materials, wiring materialism and labor and overhead.

	Cost categories	Equivalent units
a.	June:
	Body materials
	Wiring materials
	Labor & overhead
b.	July:
	Body materials
	Wiring materials
	Labor & overhead