any zero balances.) Equivalent Units \begin{tabular}{rccc} \cline { 3 - 4 } PhysicalUnits(tons) & Transferred-InCosts & DirectMaterials & ConversionCosts \\ \hline & & \\ \hline & & & \\ \hline \hline \end{tabular} To account for Completed and transferred out during current period: From beginning work in process Started and completed Work in process, ending Accounted for Equivalent units of work done in current period Suppose Asaya uses the FIFO method. Information for June 2020 follows: (Click the icon to view the information.)