Assume each of the following conditions concerning the data given:
1. All materials are added at the beginning of the process.
2. All materials are added at the end of the process.
3. Half of the materials are added at the beginning of the process, and the balance of the materials is added when the units are three-fourths completed.
In all cases, labor and factory overhead are added evenly throughout the process.

Compute separate equivalent units of production, one for materials and one for labor and factory overhead, for each of the conditions listed, using
(a) The average cost method and
(b) The FIFO costmethod.

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Units Production Summary Work in process, beginning of month.3,000 Stage of completion. Started in process Finished and transferred Work in process, end of month . .2,000 Stage of completion Dept. 1 Dep Dept. 3 1,200 4/5 21,000 21,000 1,200 1/4 1,500 3/5 16,000 15,500 2,000 1/2 1/2 ...18,000 19,000 3/4