Lenning Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for August.

		Percent Complete
	Units	Materials		Conversion
Work in process, August 1	850	60	%	50	%
Units started into production during August	8,800
Units completed during August and transferred to the next department	8,300
Work in process, August 31	1,350	70	%	40	%

Required:

Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for August using the FIFO method.

Lenning Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for August.

		Percent Complete
	Units	Materials		Conversion
Work in process, August 1	850	60	%	50	%
Units started into production during August	8,800
Units completed during August and transferred to the next department	8,300
Work in process, August 31	1,350	70	%	40	%

Required:

Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for August using the FIFO method.