Jane Company uses a process costing system. The following data are available for one department for October: The department started 45,000 units into production during the month and completed and transferred 50,000 units to the next department. Assuming the FIFO method is used, compute the equivalent units for material and conversion cost, respectively, for October. Example of Answer: 4000 (No comma, space, decimal point, or $ sign). EU for Materials cost = EU for Conversion cos=