Olympus Company, Department 1 Flow of Units and Equivalent Units Calculation, March 2016 \begin{tabular}{cccc} & \multicolumn{2}{c}{ Equivalent Units } & \\ % in & Direct & % in & Conversion \\ March & Materials & March & Costs \end{tabular} Complete/Transferred Equivalent Units and Product Cost Repert-fiFO Method awerage cost per equivakerit unit to two decimal places it applicable, wound other abswons to the atarest whole number, whien ioptuctiate Olympus Company, Department 1 Flow of Units and Equivalent Units Calculation, March 2016 \begin{tabular}{cccc} & \multicolumn{2}{c}{ Equivalent Units } & \\ % in & Direct & % in & Conversion \\ March & Materials & March & Costs \end{tabular} Complete/Transferred Equivalent Units and Product Cost Repert-fiFO Method awerage cost per equivakerit unit to two decimal places it applicable, wound other abswons to the atarest whole number, whien ioptuctiate