The Vaughn Corporation: Units Work in process, October 1 (40% complete) 7, 500 Started in October 32,000 Transferred to Second Department in October 33,000 Work in process, October 31 (80% complete) 6, 500 Materials are added in the beginning of the process in the First department. Using the average cost method, what are the equivalent units of production for the month of October? Materials Conversion 43,000 39, 500 39, 500 36,000 38, 500 34, 300 39, 500 38, 200 The following information is available for the month of August from the First department of the Twigg Corporation: Units Work in process, August 1 (60% complete) 50,000 Started in August 190,000 Work in process, August 30 (40% complete) 80,000 Materials are added in the beginning of the process in the First department. Using the average cost method, what are the equivalent units of production for the month of August? Materials Conversion 192,000 240,000 190,000 192,000 240,000 208,000 240,000 192,000