Problem $18\mathrm{.}1$A $($Algo$)$ Calculating Equivalent Units $($LO$18-2,$ LO$18-3)$

Brite Ideas, Incorporated, mass$-$produces reading lamps. Materials used in constructing the body of the lamp are added at the start of the process, while the materials used in wiring the lamps are added at the halfway point. All labor and overhead are added evenly throughout the manufacturing process. Brite Ideas uses process costing and had the following unit production information avallable for the months of June and July:

$\backslash$table$[[,$June,July$],[$Number of lamps in beginning work in process,$880,1,600],[$Lamps transferred to finished goods,$2,900,2,990],[$Number of lamps in ending work in process,$1,600,800]]$

In June, the lamps in beginning work in process were approximately $90$ percent complete, while those in ending work in process were only $30$ percent complete. In July, the units remaining in ending work in process were $80$ percent complete. All lamps in ending work in process each month are finished in the following month.

Required

a$.$ For the month of June, calculate the equivalent units of production for the three major cost categories$-$body materials, wiring materials, and labor and overhead.

b$.$ For the month of July, calculate the equivalent units of production for the three major cost categories$-$body materlals, wiring materials, and labor and overhead.