RSTN Co. produces its product through two sequential processing departments. Direct materials and conversion are added to the product evenly throughout the process. The company uses monthly reporting periods for its process costing system. During October, the company finished and transferred 150,000 units of its product to Department 2. Of these units, 30,000 were in process at the beginning of the month and 120,000 were started and completed during the month. The beginning work in process inventory was 30% complete. At the end of the month, the work in process inventory consisted of 20,000 units that were 80% complete. Compute the number of equivalent units of production for October. Use the FIFO method.

Equivalent Units of Production-FIFO Units of Product Percent Added EUP (for materials and conversion) Beginning work in process Goods started and completed Equivalent Units 30,000 120,000 20,000 170,000 70% 100% 80% 21,000 EUP 120,000 EUP 16,000 EUP 157,000 EUP nding work in process Total units