Cunningham Paper Corporation produces wood pulp that is issued in making paper.

A Company uses the FIFO costing approach.

The following data pertain to the company$$s production of pulp during September:

Percentage Complete

Direct Conversion

Tones Materials Costs

Work in Process, August $3140,000100\%60\%$

Placed into production $250,000--$

Work in Process, September $3080,000100\%40\%$

Required:

$($a$).$ Prepare a Schedule of Equivalent Units $($Schedule A$)$ of Production for September;

$($b$).$ Reconstruct Work in Process Inventory T$-$ Account for Units Recap;