MediSecure, Inc., produces clear plastic containers for pharmacies in a process that starts in the Molding Department. Data concerning that department's operations in the most recent period appear below:

Required:

MediSecure uses the FIFO method in its process costing system. Compute the equivalent units of production for the period for the MoldingDepartment.

Beginning work in process: Units in process 500 80% Stage of completion with respect to materials Stage of completion with respect to conversion 40% Units started into production during the month 153,600 Units completed and transferred out 153,700 Ending work in process: Units in process 400 Stage of completion with respect to materials 75% Stage of completion with respect to conversion 20%