Chem Corp. manufactures bottles of hand sanitizer. The liquid sanitizer is manufactured in the Manufacturing Department. When manufacturing is complete, the liquid sanitizer is then transferred to the Packaging Department where the liquid is bottled, labeled, and packed into cases for shipping. In the Packaging Department, direct materials are added when the process is 60% complete; conversion costs are added evenly throughout.

For the current period the Manufacturing Department transferred 200,000 liquid units to the Packaging Department. Beginning work in process in the Packaging Department included 50,000 units that were 40% complete as to conversion. Ending inventory totaled 20,000 units that were 20% complete as to conversion in the Packaging Department.

1. Calculate the Packaging Department's equivalent units for transferred-in, direct materials and conversion costs (respectively) using the FIFO method of process costing