APCO Company manufactures varlous lines of blcycles Because of the high volume of each ine, the company employs a process costing system using the weighted-average method. Bicycle perts are manufactured in the molding department and then are consolideted Into e single bike unit in the moiding department and transferred to the assembly depertment where they re assembled. After assembly, the bicycle is sent to the packing department Annual cost and production fgures for the assembly depertment are presented in the schedules below Detective boycies are identted at the inspection point when the assembly labor process is 70% co nplete, at assembly matenals have been added at this port. Th normal rejection rate for derecme bicycles ts 5% or the bicycles reaching the inspection point Any detective bicycles above the 5% quota ore considered to be abnormal All detectve bikes are removed from the producton process and destroyed Assenbly Department Coat Data Transferzed-in Taesl Comt 61 from Molding Assenbly Aasemblg Bake through Prior period e0at Carrent pertod coBtE Total costs Departa ent MaterialB Convertien . 1,241,000 51,327,20 86,200 $ 7,2 60 12,610 99,760239,510 8252,120 l S 106.070 1579.270 1,633 340 5106,020 Ansembly Department Prodactaon Data Percentege Complete Assembly 25enby Bicycles Trsbaterzed-in l Materia1a Converaion 100% 100% Transferred-in from molding during year Transtezred out to packing during year Ending inventoEy 49,000 42,000 100 100 100 50 100 20 4, 080 Compute the equivalent units of production for the year for a. Bicycles transferred in from the molding department. b. Bicycles produced with regard to assembly materials c. Bicycles produced with regard to assembly conversion Transferred-inMaterials Conversion Equivalent units of production