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Process Costing - FIFO: Even and Uneven Application of Cost 227 fiercise 4: Equivalent Units of Production - Even Application of Costs Compute for the equivalent units of production in each of the following cases: Case A: Placed in process In process, end 20,000 units 6,000 units, 1/3 done Case B: In process, beginning Placed in process " 4,000 units, 1/4 done In process, end .30,000 units 5,000 units, 1/10 done Case C: In process, beginning Stage of completion 6,000 units 30%! Placed in process 50,000 units In process, end 9,000.units Stage of completion 1/9 Case D: No. of days Units processed In process, beginning 8,000 3 days Placed in process 60,000 In process, end 9,000 5 days Length of manufacturing process = 15 days Case E: Transferred out 24,000 units In process, end 6,000 units, 2/3 done In process, beginning ? units, 1/5 done Placed in process 28,000 Case F: Transferred out 35,000 units, Finished goods on floor 200 units In process, beginning 9,000 units, 1/3 done In process, end 5,000 units, 1/5 done Placed in process Case G: In process, beg. ? units, 1/10 done Placed in process 17,000 units Transferred cut 18,000 units Finished and on hand 300 units In process, end ? units, 1/8 done No. of units in process (end) is equal to 80% of that in beginning work in process