uses FIFO costing. The February, 2012 production data for Department Yare as follows: In process, February 1 12,000 units, 1/3 incomplete Received from Dept. X 60,000 units In process, February 28 10,000 units, 2/5 completed Normal loss 5,000 units What should be the equivalent production assuming that the normal loss occurred at the beginning? at the end? when the units were 1/5 completed? At the beginning At the end One-fifth completed A. 53,000 62,000 58,000 B. 53,000 58,000 54,000 C. 57,000 58,000 57,000 D. 61,000 66,000 62,000