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Kellogg's makes Frosted Flakes cereal. The cereal goes through two departments, #1-Mixing & #2- Packaging. The company uses a process costing system and assumes FIFO.

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Kellogg's makes Frosted Flakes cereal. The cereal goes through two departments, #1-Mixing & #2- Packaging. The company uses a process costing system and assumes FIFO. On Sept. 1, the beginning inventory of WIP-Packaging was 500 pounds of cereal and it was 20% complete as to conversion (the only cost incurred in this department). During September, in the Packaging Department, they began work on an additional 6,000 pounds of cereal and on September 30, there was 200 pounds of cereal, 25% complete. Relative to assigning only this month's (September's) current manufacturing costs, what is the equivalent number of units that should be used for the Packaging Department

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