Information given to Work in process in the A DEPARTMENT of Caltex company. Beginning Inventory 25,000 Material cost 175,000 Labor cost 67500 Overhead cost (100% of Direct labor) 67500 Production information: Units in process September 1, (40% complete as to Material and 60% complete as to Labour and overhead) -------------------------------------7500 UNITS Units put into process during the month------------------------------------------25,000 Units completed and transferred to Holder department-----------------------30,000 Units in process August 31( 35% complete as to Material and 60% complete as to labor and overhead)-----------------------------------------------2500 Instruction: Prepare equivalent units to be used for FOH