Part III. 11 points each-5 questions 11. Lasswell Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for May. Units in process, May 1: materials 55 complete, conversion 20 complete. Units started into production during May Units completed and transferred to the next department Units in process, May 31: materials 80 complete, conversion 65. complete. 800 8,900 7.800 1.900 Determine the equivalent units of production for the Assembly Department for May using the FIFO method