Johnstone Brewers Inc. uses the FIFO method in its process costing system. The concern the operations of the company's first processing department for a recent Work in process, beginning: Units in process 300 Stage of completion with respect to materials 60% Stage of completion with respect to conversion Costs in the beginning inventory: 80% Materials cost $594 Conversion cost $8,256 Units started into production during the month 26,000 Units completed and transferred out 25,500 Costs added to production during the month: Materials cost $79,732 Conversion cost $887,62 Work in process, ending: Units in process 800 Stage of completion with respect to materials 50% Stage of completion with respect to conversion 40% Required: Using the FIFO method: a) Determine the equivalent units of production for materials and conversion cos