Equivalent Units Calculations$-$FIFO Method

The following are selected operating data for Jackson Comparys Bliending Department for November. Painting and packaging operations are carried out subsequently in other depurtures.

$\backslash$table$[[$Beginning inventory,$17,500$ units, $70\%$ complete$],[$Started and completed,$217,000$ units$],[$Ending inventory,$10,500$ units, $40\%$ complete$]]$

Calculate the equivalent units finished for the month of November using the FIFO method, assuming that the materials are added at the beginning of the process and conversion corts are incurred evenly throughout.

$\backslash$table$[[],[$Where do the cairs come from?,,Genere Cso the units ral,,ch in Newomiter?,Direct Materials,SW Vere: homemitart,Commertices ceats$],[,$Complete$/$Transferred$,],[$Begrnang inverenting,$17500,$Beginning Invertory,,$6\%,0,0\%,0],[$Started$,317000,$Sarted and completed,$0,6\%,6,0\%,6],[$Theal$,227100,$Inding invertary,$0,0\mathrm{.}4,0,0\%,0],[,,$Total,$0,,0,,0]]$