Question # 2 Pietra - Gonatas, Inc. uses process costing to account for the costs of its only product, product D. Production takes place in three departments; Fabrication, Assembly, and Packaging. At the end of the fiscal year, June 30, the following inventory of product D is on hand: No unused raw materials or packaging materials. Fabrication department: 300 units, 1/3 complete as to raw materials and 1/2 complete as to direct labour Assembly department: 1,000 units, 2/5 complete as to direct labour. Packaging department: 100 units, 3/4 complete as to packaging materials and 1/4 complete as to direct labour. Shipping for finished goods are: 400 units. Required: 1. The number of equivalent units of raw materials in all inventories at June 30. 2. The number of equivalent units of the fabrication department's direct labour in all inventories at June 30 3. The number of equivalent units of packaging materials in all inventories at June 30.