Galaxy Corporation Uses the FIFO Method in Its Process Costing

Essay

Galaxy Corporation uses the FIFO method in its process costing. The following data pertain to its Assembly Department for June.
$$\begin{array} { | l | r | } \hline \text { Units in process, June } 1 \text { : materials 55\% complete, } & \\\text { conversion } 15 \% \text { complete } & 800 \\\hline \text { Units started into production during June } & 5,200 \\\hline \text { Units completed and transferred to the next departrnent } & 4,300 \\\hline \begin{array} { l } \text { Units in process, June } 30 \text { materials } 50 \% \text { complete, } \\\text { conversion 40\% complete }\end{array} & 1,700 \\\hline\end{array}$$
Required:
Determine the equivalent units of production for the Assembly Department for June using the FIFO method.