6. Ralston Fine Hardwoods uses a process costing system to account for its wood processing plant. Beginning inventory consisted of 4,000 board feet of lumber (100% complete as to materials, 35% complete as to conversion). Ralston added 132,000 board feet into the process during April. On April 30, there were 10,000 board feet still in process (100% complete as to materials, 22% complete as to conversion). Calculate the equivalent units of production for each input, assuming Ralston uses FIFO. Materials Conversion costs

6. Ralston Fine Hardwoods uses a process costing system to account for its wood processing plant. Beginning inventory consisted of 4,000 board feet of lumber ( 100% complete as to materials, 35% complete as to conversion). Ralston added 132,000 board feet into the process during April. On April 30 , there were 10,000 board feet still in process ( 100% complete as to materials, 22% complete as to conversion). Calculate the equivalent units of production for each input, assuming Ralston uses FIFO. Materials Conversion costs