(Appendix 6A) First-In, First-Out Method; Equivalent Units Saludable Inc. produces a freeze-dried kale powder. Drying is the first department, and its output is measured in pounds. Saludable uses the FIFO method. All manufacturing costs are added uniformly. For November, the drying department provided the following information Production Units in process, November 1, 70% complete Units completed and transferred out Units in process, November 30, 60% complete Costs: Work in process, November 1 Costs added during November Required: 1. Calculate the equivalent units for November. 6,000 pounds 34,500 pounds 4,000 pounds $16,380 130,800 x equivalent units 2. Caleulate the unit cost. per unit 3. Assign costs to units transferred out and EWIP using the FIFO method. Cost of goods transferred out Cost of ending work in process