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Exercise 5: Equivalent Units of Production with Lost Units The Nangca Mfg Co. operates two consecutive producing departments, Annd B The following quantity data are on Department A's production in December, 19G. In process, Dec. i 5,000 units, 1/5 done Placed in process 50,000 units In process, Dec. 31 3,000 units, 2/3 done Transferred out 49,500 units Instruction: Compute for equivalent units of production under each of the following independent assumptions: a. Loss occurs at the beginning of the process b. Loss occurs progressively during process (Method IT) c. Loss occurs when the goods are 1/2 done d. Loss occurs upon completion