PROBLEM 18.1A Superior Lighting, Inc., mass-produces reading lamps. Materials used in constructing the body Calculating Equivalent Units of the lamp are added at the start of the process, while the materials used in wiring the lamps are added at the half way point. All labor and overhead are added evenly throughout the manufacturing process. Superior uses process costing and had the following unit production information available e)cel for the months of June and July: In June, the lamps in beginning work in process were approximately 80 percent complete, while those in ending work in process were only 30 percent complete. In July, the units remaining in ending work in process were 60 percent complete. All lamps in ending work in process are finished during the next month. Instructions a. For the month of June, calculate the equivalent units of production for the three major cost categories-body materials, wiring materials, and labor and overhead. b. For the month of July, calculate the equivalent units of production for the three major cost categories-body materials, wiring materials, and labor and overhead