Number of lamps in beginning work in process Lamps transferred to finished goods Number of lamps in ending work in process June 900 3,700 1,000 July 1,000 2,830 800 In June, the lamps in beginning work in process were approximately 70 percent complete, while those in ending work in process were only 40 percent complete. In July, the units remaining in ending work in process were 90 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. Cost Categories Equivalent Units June: Body materials Wiring materials Labor & Overhead July: Body materials Wiring materials Labor & Overhead