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Computing equivalent units, FIFO method Using the data given and the FIFO cost method, compute the separate equivalent units of production, one for materials and one for labor and overhead, under each of the following assumptions (labor and factory overhead are applied evenly during the process in each assumption): Assumptions:

a. All materials go into production at the beginning of the process.

Case 2Opening inventory 5,000 units, three-fifths completed; started in process 40,000 units; finished 39,000 units; work in process, end of period, 6,000 units, one-fourth completed.

What is the equivalent units of production for Materials?