Problem: Compute for equivalent production in each of the following cases using the average method: Case A Even application of cost In process, January 1 Started in process In process, January 31 3,000 units, 2/3 done 25,000 units 5,000 units, 4/5 done Case B Even application of cost Received from preceding department In process, end Transferred out In process, beg. 80,000 units 10,000 units, 4/5 done 75,000 units ? 3/5 done Case C Materials are added at the start of the process In process, beg. 6,500 units, 2/3 done In process, end 2,000 units, 1/8 done Received from preceding dept. 50,000 units