Allied Chemicals operates a thermo-assembly process as the second of three processes at its plastics plant. Direct materials in thermo-assembly are added at the end of the process. Conversion costs are added evenly during the process. The following data pertain to the thermo-assembly department for June 2012:

Required:

Compute equivalent units under (1) the weighted-average method and (2) the FIFO method.

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Work in process, beginning inventory Degree of completion of beginning work in process Transferred in during current period Completed and transferred out during current period Work in process, ending inventory Degree of completion of ending work in process Physical Transferred-In Direct Costs Units Materials 50,000 100% 0% 200,000 210,000 ? 100% 0% Conversion Costs 80% 40% Work in process, beginning inventory Degree of completion of beginning work in process Transferred in during current period Completed and transferred out during current period Work in process, ending inventory Degree of completion of ending work in process Physical Transferred-In Direct Costs Units Materials 50,000 100% 0% 200,000 210,000 ? 100% 0% Conversion Costs 80% 40%