Problem $18\mathrm{.}1$A $($Algo$)$ Calculating Equivalent Units $($L$018-2,$ L$018-3)$

Brite Ideas, Inc., 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 ldeas uses process costing and had the following unit production information available for

the months of June and July.

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 are finished during the next 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 materials, wiring

materials, and labor and overhead.