Question $8$

The following details refer to Department A in a company that utilizes process costing for the month of May

$8\mathrm{.}75$ point

$\backslash$table$[[,,,,$Percent Complete$],[,,$Units,,Materials,,Conversion$],[$Beginning WIP,$200,,30\%,,40\%,],[$Units started during May,?,,,,,$],[\backslash$table$[[$Units Completed during May and transferred to the next$],[$department$]],5,800,,100\%,,100\%,],[$Ending work in process inventory,$600,,40\%,,60\%,]]$

The company uses the FIFO method

Clearly specify your answers

a$)$ Calculate the equivalent units for $($i$)$ Materials and $($ii$)$ Conversion