In Department X, material application is described to you as follows: 10% is applied at the start of the process; 25% when the process

reaches the mid-point; and the remainder, when the process reaches 85% completion. Labor and Overhead are applied evenly

throughout the process.

In Department Y, the application of material is described as follows: 20% when the process is '1/4 completed; 30% when the process

is '1/2 completed and the balance, at the end of the process. Both departments use the FIFO method.

The equivalent units of production for conversion in Department X is

Department X Department y Quantity units: 16,000 10,000 In process, February 1 Stage of completion 4/5 40% Started in process 64,000 Received from prior dept. 70,000 In process, February 28 ? 12,000 2/5 2/3 Stage of completion Costs data: In process, February 1 P 21,020 P20,300 Current costs Materials 28.350 46,800 Labor 15,300 25.200 Manufacturing Overhead 9.180 14.400 In Department X material application is described to you as follows: 10% is applied at the start of the process: 25% when the process reaches the mid-points and the remainder, when the process reaches 85% completion. Labor and Overhead are applied evenly throughout the process. In Department Y the application of material is described as follows: 20% when the process is 1/4 completed: 30% when the process is 1/2 completed and the balance at the end of the process. Both departments use the FIFO method. The equivalent units of production for conversion in Department is