3. EQUIVALENT UNITS OF PRODUCTION Donovan Ente represent the fuel costs to run its ships and "Containers in transit" represents work in process rprises uses process costing in its shipping department. Direct materials Listed below is information about the department's activity for the month of May: Containers in transit, May 1 Containers loaded Containers in transit, May 31 350 1,500 200 Containers in transit May 1st were 40% complete for fuel costs and 20% for conversion costs. Containers in transit May 31st were 90% complete for costs and 60% for conversion costs. a) Compute the physical number of containers delivered (i.e. completed and transferred out) b) Compute the equivalent units for fuel costs and conversion costs for the month