During April, the first production department of a process manufacturing system completed its work on 320,000 units of a product and transferred them to the next department. Of these transferred units, 64,000 were in process in the production department at the beginning of April and 256,000 were started and completed in April. April's beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of April, 86,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion.

Prepare the number of equivalent units with respect to both materials and conversion costs in the production department for April using the FIFO method

Equivalent Units of Production - FIFO
	Units	% Materials	EUP- Materials	% Conversion	EUP- Conversion
Equivalent units of production	0