4. Abnormal Loss - Average The Loosan Manufacturing reported the quantity data from its operations for January: WIP, beg 7,500 units, 1/4 complete Placed in Process 75,000 units WIP, end 4,500 units, 2/5 complete Transferred out 74,250 Compute for the equivalent units of production under each of the following independent assumptions using Average costing: [a] Loss occurs at the beginning of the process; [b] Loss occurs during process; [c] Loss occurs when goods are 1/3 done; [d] loss occurs at the end of process