composting equivalents units Loc 2, RSTN company produces its product to the second process. of these units, 35,000 were in process at the beginning of the month and 214,500 were started and complete during the month. At month end 22,500 units were in process

e 16-29A (Algo) FIFO: Computing equivalent units LO C2 ompany produces its product in two sequential processing departments. During October, the first sferred 250,000 units of its product to the second process. Of these units, 35,500 were in proces onth and 214,500 were started and completed during the month. At month-end, 22,500 units wer e the number of equivalent units of production for direct materials for the first process for October wing three separate assumptions using the FIFO method. rect materials are added to products when processing begins. nning work in process inventory is 40% complete for direct materials cost. Ending inventory is 85% naterials cost nning work in process inventory is 60% complete for direct materials cost. Ending inventory is 25% materials cost. Equivalent Units of Production (EUP)-FIFO Method direct materials are added to products when processing begins. Direct Materials Units Percent Added EUP mning work in process started this period ng work in process 1