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482 Chapter l2 ang Corporation, engaged in a manufacturing busi..3ss and using process costing, gave the following production data for three different situations. Stages of completion of the inventories 41. T apply to all cost elements G,500 units; transferred, 5,500 units; in p cess, 400 units 50% completed and 600 units 25% completed. (1) Started in process, (2) Beginning inventory, 6,250 units 40% completed; started in pro- cess, 25,000 units; transferred, 26,250 units; in process at the end, 3,000 units 50% completed and 2,000 units 25% completed. (3) Beginning inventory, 6,000 units 30% completed; started in pro- cess, 13,000 units; lost in processing, 500 units from production started this period (loss was normal and occurred throughout the production process); transferred, 14,000 units; in process at the end, 3,000 units 50% completed and 1,500 units 75% com pleted What are the equivalent production of the three different situations under FIFO and average costing? FIFO AVERAGE 25,750 14,825 5,850 28,250 16,625 18,4255,58022,850 15,662 50 20,575 15,4285,508 28,02516,265 d. 5,058 20,775 12,524 5,850 28,250 16,625 a. 5,850 b. 5,850 27,550 C. 8,5