Fifo Method, Equivalene Unitx, Unit Cost, Moltiple Departments Deparment. The cost of the units transferted into the second department was $40,000. Dured materials are added undarmily in the second process, Units ane meapured tie sarne way in tooth deportments The srcond department (Polishing) had the following phivsical flow schedule for Decentiber Grect materials, $92,000; conversion costs, 350,000 ; and iansterred in, $40,000. Assume the coonpany uses the firo method. 1-a. Prepare a schedule of equivalent units. Enter percentages as whole numbers. 1-b. Compute the unit cost for the month of December. Rou per equivalent unit