The activity in Nolan Company's Blending Department for the month of April is given below:

All materials are added at the beginning of processing in the Blending Department.

Required:

a) What are the equivalent units for material for the month, using the FIFO method?

b) What are the equivalent units for material for the month, using the weighted-average method?

Number of Units 8,000 50,000 10,000 Labor and Overhead Percent Complete 50% Work in process inventory, April 1... Started into process during the month Work in process inventory, April 30 70%