A manufacturer has two manufacturing departments, Assembly and Painting. The company uses the FIFO method and it reports the following data. Units completed in the Assembly department are transferred to the Painting department Direct materials Percent Complete 60% Conversion Percent Complete 40% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units 75,000 900,000 885, eee 90,000 80% 30% Production cost information for the Assembly department follows $ 134,400 45,900 $ 180,300 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 3,693,600 2,690, 100 $ 6,383,700 Calculate the number of units started and completed this period for the Assembly department. A manufacturer has two manufacturing departments, Assembly and Painting. The company uses the FIFO method and it reports the following data. Units completed in the Assembly department are transferred to the Painting department Direct materials Percent Complete 60% Conversion Percent Complete 40% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units 75, eee 900,000 885,000 90, eee sex 30% Production cost information for the Assembly department follows. Beginning work in process Direct materials $ 134,40e Conversion 45,980 $ 180, 300 Costs added this period Direct materials $ 3,693,600 Conversion 2,690,1ee $ 6,383,700 Calculate the cost per equivalent unit of production for both direct materials and conversion for the Assembly department