Farwest Inc Required:
Using the FIFO Method,determine the Equivalent Units of Production

Farwest Inc.uses the FIFO method in its process costing system.The following data concern the operations of the company's first processing department for a recent month:
$\begin{array}{|l|r|}\hline \text { Work in process, beginning: } & \\\hline \text { Units in process } & 800 \\\hline \begin{array}{l}\text { Stage of completion with respect to } \\\text { materials }\end{array} & 70 \% \\\hline \begin{array}{l}\text { Stage of completion with respect to } \\\text { conversion }\end{array} & 50 \% \\\hline \begin{array}{l}\text { Units started into production during the } \\\text { month }\end{array} & 22,000 \\\hline \text { Work in process, ending: } & \\\hline \text { Units in process } & 300 \\\hline \begin{array}{l}\text { Stage of completion with respect to } \\\text { materials }\end{array} & 80 \% \\\hline \begin{array}{l}\text { Stage of completion with respect to } \\\text { conversion }\end{array} & 70 \% \\\hline\end{array}$

Required:
Using the FIFO method,determine the equivalent units of production for materials and conversion costs by compiling the "Quantity Schedule and Equivalent Units" portion of the production report.