1. The following information related to physical units in Hayward Company's manufacturing facility. The company's product passes through each of the four departments in sequential order.

	Department
	1	2	3	4
Beginning inventory units	1,800	1,250	?	700
Units started	6,200	?	?	5,400
Units completed and transferred out	?	?	?	5,200
Ending inventory units	1,500	1,100	2,150	800

How many physical units are in beginning work in process in Department 3?

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What are the equivalent units for materials in the Packaging department for June using the FIFO method?

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3. Using the weighted average method, what is the total cost of units transferred out during August?

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4. Using the FIFO method, what is the total cost of units transferred out during August?

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5. What was the cost per equivalent unit for conversion for July under FIFO? (rounded to the nearest penny)

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