The Following Data Pertain to the Grinding Department of Dancer

Essay

The following data pertain to the Grinding Department of Dancer Corporation for July. The company uses the FIFO method in its process costing.
$$\begin{array} { l r c c } & & \text { Percent Complete } \\&\text { Units } &\text {Materials } & \text { Conversion }\\\text { Work-in-process, July 1 } & 900 & 60 \% & 25 \%\\\text { Units started into production during July } & 6,700& & \\\text { Units completed during July and transferred to } & & & \\\text { the next departrnent } & 5,700 & & \\\text { Work-in-process, July 3 } 1 & 1,900 & 70 \% & 30 \%\end{array}$$
Required:
Compute the equivalent units of production for both materials and conversion costs for the Grinding Department for July using the FIFO method.