Equivalent Units Calculations$-$FIFO Method

Ferris Corporation makes a powdered rug shampoo in two sequential departments, Compounding and Drying. Materials are added at the beginning of the process in the Compounding Department. Conversion

costs are added evenly throughout each process. Ferris uses the FIFO method of process costing. In the Compounding Department, beginning work in process was $24,000$ pounds $(85\%$ processed$),222,000$

pounds were started in process, $216,000$ pounds transferred out, and ending work in process was $45\%$ processed.

Calculate equivalent units for the Compounding Department for March.