Brewer Corporation. has the following information for August:

The Decorating Department had 600 wreaths in process at the beginning of the month that were 80 percent complete s to material and 90 percent complete  as to conversion. The department had 300 units in ending Work in Process that were 50 percent complete  as to material and 75 percent complete  as to conversion. Decorating uses the FIFO method of process costing, and costs associated with Decorating are:

Assume 8,000 units were transferred to Decorating. Compute the number of equivalent units as to costs in Decorating for the transferred-in cost component
 

Beginning Work in Process Inventory (70% complete as to conversion) Started Ending Work in Process Inventory 6,000 units 24,000 units Current Costs: Material Conversion $3,200 5,045