6.

1. Heineken Inc. uses process costing to account for the production of its beers. Units of product are started in the Fermentation Department and then transferred to the Filtration Department. In both departments, units are inspected at the 70% stage of conversion. In the Fermentation process, materials are added at the start of processing while in the Filtration process, all materials are added after inspection point. The normal loss cannot exceed 5% of the units started or received from prior department. Production data are as follows:

2. 	Fermentation	Filtration
   Beginning Inventory/ Stage of completion	8,000 / 90%	10,000
   Ending inventory / Additional work reqd	10,000 / 10%	16,000
   Transferred out	?	32,000
   Lost units	4,000	6,000

3. How much are the equivalent units of production of conversion of the Fermentation department using FIFO method?