FIFO Method, Equivalent Units, Unit Cost, Multiple Departme Brown Company has a product that passes through two processes: Grinding and Polishing During December, the Grinding Department transferred 20,000 units to the Polishing Department. The cast of the units transferred into the secand department was $40,000. Direct materials are added uniformly in the second process. Unes are measured the same way in both departments. The second department (Palaning) had the following physical flow schedule for December Units to account for Usts, beginning work in process Units started Total units to account for Units accounted for Units, ending work in process Units completed Units accounted for 4,000 (40% complete) 8.000 (50% complete Costs in beginning work in process for the Polishing Department were direct materials, $5,000; conversion costs, $5,000; and transferred in, $8,000. Casts added during the month: direct materiais, $32,000; conversion costs, $50,000, and transferred in, $40,000. Assume the company uses the FIFO method.