Equivalent Units of Production with Lost Units The Nangca Mfg. Co. operates two consecutive producing departments, A nod B The following quantity data are on Department A's production ia December, 19G: In process, Dec. i Placed in process. In process, Dec. 31 Transferred out 5,000 units, 1/5 done 50,000 units 3,000 units, 2/3 done 49,500 units Instruction: Compute for equivalent units of production under each of the following independent assumptions: a. Loss occurs t the beginning of the process b. Loss occurs progressively during process (Method II) c. Loss occurs when the goods are 1/2 done d. Loss occurs upon completion