The activity in Nolan Company's Blending Department for the month of April is given below: number of units labor and overhead % complete. work in process inventory, april 1 ..8,000 50% started into process during the month 50,000 work in process inventory, april 30 10,000 70% All materials are added at the beginning of processing in the Blending Department. The equivalent units for labor and overhead for the month, using the FIFO method, are