Compute for the equivalent production in each of the following using: (1) FIFO, and (2) weighted average. 1. Even application of cost In process, Jan. 1.... Started in process... In process, Jan. 31.. 2. Even application of cost Exercise 12-3 Received from preceding department.. In process, end.. Transferred out... In process, beginning.... 3. Materials are added at the start of the process In process, beginning..... In process, end...... Received from preceding department... 5. Abnormal loss of 4,000 units discovered at the end of the process In process, beginning........ Received from preceding department... In process, end... 6. Normal loss of 10,000 units discovered when 50% completed Transferred out... In process, beginning. In process, end.. 7. 4. An increase of 20% occurs at the start of the process upon addition of materials In process, beginning... Received from preceding department.. In process, end.. Dept. B 6,000 units.. 20%.. 2... 2,000 units In process, beginning.... Stage of completion..... Received from preceding department.......... Abnormal loss discovered at the end.. Normal loss discovered when 40% completed.. ..6,000 units, 2/3 completed 50,000 units 10,000 units, 4/5 completed ***** ..160,000 units 20,000 units, 4/5 completed 150,000 units ? units, 3/5 completed 12,000 units, 2/3 converted 4,000 units, 1/8 converted 100,000 units 14,000 units, 2/7 completed ..40,000 units .18,000 units, completed 24,000 units, 1/5 completed .100,000 units 18,000 units, completed 90,000 units 20,000 units, 40% completed 18,000 units, 70% completed Dept. C ........12,000 units .30% 80,000 units 6,000 units In process, end...... Stage of completion.... Finished and transferred.. ... Dept. B 10,000 units......... 40%............ ?................. Dept. C ? 25% 70,000 units In Dept. B, materials are added at the start of the process. In Dept. C, factory costs are applied evenly throughout the process.