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Compute equivalent units fifo method and compute the

Compute Equivalent Units: FIFO Method

Materials are added at the beginning of the production process at Santiago Company, which uses a FIFO process costing system. The following information on the physical flow of units is available for the month of April:

Beginning work in process (40% complete)	45,000
Started in April	510,000
Completed in April and transferred out	480,000
Ending work in process (70% complete)	75,000

Required

Compute the equivalent units for the conversion cost calculation.

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