Hamilton Motors manufactures specialty cars. The production takes place in 3 separate departments: A, B, and C. The following data are related to Department "C". The company uses the FIFO method. Three materials are added in Department C. Doors are added at 40% production level and the engine is added at the end of the production line. In addition, once the unit reaches 60% of the production point, a paint primer is applied continuously until the unit reaches 85% of the production process On April 1. Department "Chad Beginning Balance 13,000 units (50% completed). During April, Department "C"received 20,000 units from Department "B" Ending Balance was 8,000 units (75% completed), The equivalent units of production for the Beginning Balance for the month of April were: Transferred In Doors Paint Engine CC 6,500 0 13,000 13,000 6.500 13 000 13,000 13.000 0 6,500 NO 13.000 13.000 13,000 6.500 13 000 13.000 O 6.500 DO 0 13.000 15.000 6.500 The equivalent units of production for the Ending Balance for the month of April were: Transferred In Doors Paint Engine CC 8,000 3,200 O 2,000 8.000 8,000 4.800 0 6,000 00 8.000 4,800 0 6.000 0 3.200 8,000 2.000 8.000 3,200 8.000 2.000