Clarks Corporation

Clarks Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for August.

Percent Complete
Units Materials Conversion
Work in process, August 1 900 60% 55%
Units started into production during August 9,400
Units completed during August and transferred to
the next department 8,400
Work in process, August 31 1,900 70% 40%

Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for August using the FIFO method.

Materials Conversion
Equivalent units of production