Exercise No 03 On August 1, Glaxo company had 11,000 units of work in process in Department A, 75% complete as to materials cost and 35% complete as to conversion cost. During March 32,000 units were started in Department A and 37,000 units were transferred to Dept B. The work in process on August 31 was 90% complete as to materials cost and 60% complete as to conversion cost. Required: Calculate Equivalent production units for Department A using: 1. Average Method 2. FIFO Method