Martin Manufacturing uses the FIFO method of process costing and reports the following data from its Forming department: Direct materials Percent Complete Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units 10,000 60,000 62,000 8,000 30% 80% Conversion Percent Compute the equivalent units for direct materials and conversion respectively for the Forming department. Complete 10% 60%

Martin Manufacturing uses the FIFO method of process costing and reports the following data from its Forming department Compute the equivalent units for direct materials and conversion respectively for the forming department