Exercise 7-2. Equivalent Unit Computations 1. Increase in Units UN A company has the following production data: Work in Process, beg - 1,000 units; Uni received from preceding dep't 20,000; units transferred to the next dep't 29,800, Work Process, end - 1,200. What is the increase in units resulting from production? 2. Increase in Units An increase of 20% occurs at the start of the process upon addition of materials. Compute f equivalent units of production using [a] FIFO and [b] Average costing considering th information below: Work in Process, beg (2/7 done) Received from Preceding Work in Process, end (3/4 done) 7,000 units 20,000 units 9,000 units