3 Lenning Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for August 12 pos Work in process, August 1 Units started into prediction during August Units completed during August and transferred Units Percent Complete Materials 40% Conversion 30% to the next department Mork in process, August 31 Required: 1.550 Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for August using the FIFO method Material Conversion Equivalent units of production