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Compute the equivalent production units for material and

The quantity schedule for Department 2 at the Jelenick Transport Company for the month of June 19x2is shown below.

	Quantities
Units in process at beginning (all materials; conversion)	8,000
Units started	76,000
Units transferred to next department	78,000
Units still in process (all materials; V3 conversion)	6,000

Compute the equivalent production units for material and conversion costs (labor and factory overheadj for the month, under (a) FIFO, and (b) weighted average cost.

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