E-2For each of the following independent cases compute the equivalent unit of production with supporting computation for missing items under FIFO method cost accounting.

a)In process, beginning 1/4 incomplete?

Started in process 12,000 units

In process, ending 1/4 complete 4,000 units

(the remaining units represent 25%

Of the total units completed)

b)Started in process20,000 units

Finished and transferred 12,000 units

(the work in process at the beginning

Is twice as much as the work

In process at the end and their stages of

Completion are 3/4 and 1/6 respectively)

c)Started in process12,000 units

Finished and transferred 19,000 units

(the work in process at the end

Of the period is only 75% of work

In process at the beginning and its

Stages of completion are 4/5 and 1/2

Respectively)

d)Started in process24,000 units

In process, ending incomplete 16,000 units

(Of the finished and transferred units

3/5 represent work in process at the

Beginning which were 2/3 completed

During the current period)

e)In process, beginning 1/2 completed9,000 units

Started in process 12,000 units

Transferred out 6,000 units

In process, end5/6 completed ?

f)In process, beginning 5/8 completed?

Started in process10,000 units

Finished and transferred out8,000 units

Finished and on hand1,600 units

In process, ending4/5 completed16,400 units