Measuring equivalent units with both FIFO and average costing Below are production flow data for three independent situations.

Situation REQUIRED Beginning work in process in units Percentage conversion completed Units transferred in Ending work in process Percentage conversion completed 1 2 3 6,000 14,000 5,000 60% 40% 80% 9,000 50,000 9,000 3,000 12,000 3,000 40% 90% 40% a. For each situation compute the current period equivalent units for conversion using FIFO. b. For each situation compute the equivalent units for conversion using average costing.