The following data were taken from the records of Winner Company for the month of October: Work in process, October 1 Started during October Completed and transferred to next department 33,000 units...

Using the FIFO method, the equivalent units of production for materials was:

Extracted text: The following data were taken from the records of Winner Company for the month of October: Work in process, October 1 Started during October Completed and transferred to next department 33,000 units Abnormal spoilage incurred Work in process, October 31 10,000 units 40,000 units 2,000 units 15,000 units Materials are added after quality control inspection at the end of the process. As to conversion cost, the beginning work in process was 70% complete while the ending work in process is 40% complete. Using the FIFO method, the equivalent units of production for materials was: