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. Units 75,000 900,000 885,000 90,000 Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Production cost information for the Assembly department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 134,400 45,900 Direct materials Conversion Percent Percent Complete $ 180,300 60% 80% Complete 40% 30% $ 3,693,600 2,690,100 $ 6,383,700 Calculate the equivalent units of production for both direct materials and conversion 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. Production cost information for the Assembly department follows. Calculate the equivalent units of production for both direct materials and conversion for the Assembly department