Oasis Company adds all materials at the beginning of its manufacturing process. Production information for selected months of the year follows: Required:

1. Reconcile the number of physical units to find the missing amounts. Determine the number of units started and completed each month.

2. Calculate the number of equivalent units for both materials and conversion for each month using the FIFO method.

1. ARE ALL CORRECT

PART 1-
	BEGINNING				ENDING
	WORK IN PROCESS				WORK IN PROGRESS
		CONVERSION				CONVERSION
		COMPLETE				COMPLETE	Units Started
MONTH	UNITS	PERCENT	UNIT STARTED	UNITS TRANS OUT	UNIT	PERCENT	and Compl.
FEBRUARY	1900	45	24400	19600	6700	23	17700
JUNE	4500	74	24300	24800	4000	40	20300
SEPTEMBER	2900	25	25500	25800	2600	56	22900
DECEMBER	3700	32	22600	20800	5500	73	17100

2. ALL ARE INCORRECT. Please help with part 2 / show method for understanding, please.

PT.2	EQUIVALENT UNITS
MONTH	MATERIAL	CONVERSION
FEB	24,600	20,296
JUNE	20,300	22,830
SEPT	22,900	25,081
DEC	17,100	22,299