Number of lamps in beginning work in process Lamps transferred to finished goods. Number of lamps in ending work in process June July 810 1,200 2,500 1,200 3,270 800 In June, the lamps in beginning work in process were approximately 90 percent complete, while those in ending work in process were only 30 percent complete. In July, the units remaining in ending work in process were 80 percent complete. All lamps in ending work in process are finished during the next month. Required: a. For the month of June, calculate the equivalent units of production for the three major cost categories-body materials, wiring materials, and labor and overhead. b: For the month of July, calculate the equivalent units of production for the three major cost categories-body materials, wiring materials, and labor and overhead. Equivalent Units a June: Cost Categories Body materials Wiring materials Labor & Overhead b. July Body materials Wiring materials Labor & Overhead