Calculate equivalent units in the Withholding Department using the Average method! 

Calculate equivalent units in the Assembly Department using the Average method, with assuming a 100% completion rate from the Withholding Department!

PT. Lima Putra processes its products through two production departments, namely the cutting department and the assembly department. All materials are cut in the cutting department and then forwarded to the assembly department. The following are physical quantity data from the two Cutting and Assembling departments. No Information %Completion Department M L OH Cutting assembly 1 Goods in process -75% -30% -50% 200 Early -Cutting -Assembly 20% 10% 20% 250 2 Unit started (TI) 850 650 3 Units added 4 Finished Units 750 650 (TO) 5 Goods in Final 75% 25% 40% 250 Process -Cutting -Assembly 10% 80% 80% 250