15 Glendale Company is using a process costing system The following were taken from the books for Department 2 for the month of June Quality control inspection is done when the units are 80 completed and materials are added 100 after inspection 50000 Units received Units completed and transferred 15000 Units in process end 60 completed 5000 Units lost normal Equivalent production for materials is 50000 45000 40000 43000 Equivalent production for conversion costs is 43000 44000 45000 45000 34 Same data as in 1 2 this time we assume that the units in process end are 90 completed Equivalent production for materials is 50000 45000 40000 43000 Equivalent production for conversion costs is 43000 44000 44500 48500 5 Same data as in 1 2 this time we assume that the lost units are classified as abnormal Equivalent production for materials is 50000 45000 40000 48000