Hugo, Inc. has a process costing system at its Plainfield Avenue Plant. All materials are introduced when

conversion costs reach $50$ percent complete. The following information is available for physical units during

August:

Work in process, August $1(25\%$ complete as to conversion costs$)$

Units started in AugustQuestion $6$

$10$ pts

Compute the total number of equivalent units of materials in ending inventory.Question $7$

Compute the total number of equivalent units of conversion costs in ending inventory.

Question $8$

$10$ pts

Determine the number of equivalent units of materials used to compute the cost per equivalent

unit of materials added during August.

Units transferred out to Finishing Department in August

Work in process, August $31(60\%$ complete as to conversion costs$)$

$20,000$ units

$240,000$ units

$200,000$ units

Answer Questions $6$ through $10$ assuming Hugo Inc. uses the FIFO method to account for WIP.