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rs/mingxin/Downloads/Managerial%20Accounting%20Test%201%202020.pdf Ibe external financial statements. 10 marks SHORT ANSWER. Write the word or phrase that best completes each statement or answers the question. 26) Lindex Company manufactures a product that goes through three processing departments. 26) Information relating to activity in the first department during October is given below: Work in process, October 1 Units 25,000 Percent Completed Materials 75% Percent Completed Conversion 60% Work in process, October 31 Units 15,000 Percent Completed Materials 70% Percent Completed Conversion 70% The department started 195,000 units into production during the month and transferred 205,000 completed units to the next department. Required: Compute the equivalent units of production for the first department for October, assuming that the company uses the weighted-average method of accounting for units and costs