uses the FIIFO method in its process costing. The following data 11. Lasswell Corporation pertain to its Assembly Department for May. Units in process, May 1: materials 55o complete, conversion 20 complete.. Units started into production during May.... Units completed and transferred to the next department Units in process, May 31: materials 80o complete. conversion 65o complete.. 800 8,900 7.800 1,900 Determine the equivalent units of production for the Assembly Department for May using the FIFO method