EQUIVALENT PRODUCTION: WEIGHTED AVERAGE VERSUS FIFO Selected quantity data from a manufacturing firm for a 2-month period are shown below. DEPARTMENT A DEPARTMENT B May: Units started in process 120,000 Units received from preceding department 86,000 Units transferred to next department 86,000 53,000 Ending units in process 34,000 (100% direct 33,000 (100% direct materials, 20% materials, 80% conversion costs) conversion costs) June: Units started in process 117,000 Units received from preceding department 132,500 Units transferred to next department 132,500 131,200 Ending units in process 18500? (100% direct 34 300? (100% direct materials, 45% materials, 75% conversion costs) conversion costs) All units were transferred out as they were completed. Required: a How many units were still in process at the end of June in both departments? b Calculate the units of equivalent production for direct materials and conversion costs for both departments for June using first weighted average and then fifo