3. Normal Loss - FIFO The Nasiraan Manufacturing operates two consecutive producing departments, A and B. Th following quantity data are on Dep't A's production in March: WIP, beg Placed in Process WIP, end Transferred out 5,000 units, 1/5 done 50,000 units 3,000 units, 2/3 done 49,500 Compute for the equivalent units of production under each of the following independer assumptions using FIFO costing: [a] Loss occurs at the beginning of the process; [b] Loss occu during process; [c] Loss is occurs when goods are done; [d] loss occurs at the end of proces 4. Abnormal Loss - Average The Loosan Manufacturing reported the quantity data from its operations for January: 7,500 units, 1/4 complete 75,000 units WIP, beg Placed in Process WIP, end Transferred out 4,500 units, 2/5 complete 74,250 Compute for the equivalent units of production under each of the following independer assumptions using Average costing: [a] Loss occurs at the beginning of the process; [b] Lo occurs during process; [c] Loss occurs when goods are 1/3 done; [d] loss occurs at the end process.