EQUIVALENT PRODUCTION The Happy Tot Co. manufactures a wide variety of plastic toys. All direct materials are added at the beginning of Department A. Departments A, B, and C add direct labor and factory overhead evenly throughout the process. January's quantity schedules are: DEPARTMENT A DEPARTMENT B DEPARTMENT C 25,000 15,000 12.000 Units to account for: Units started in process Units received from preceding department Units accounted for: Units transferred to next department Units transferred to finished goods inventory Ending units in process 15,000 12,000 10,000 (75% 25,000 complete) 3,000 (50% 15,000 complete) 9,000 3,000 (30% 12,000 complete) Required: Determine the equivalent units of production for both direct materials and conversion costs for each department. No beginning work-in-process inventory exists