Lasswell Corporation Uses the FIFO Method in Its Process Costing $\text { Units in process, May 1: }$

Essay

Lasswell Corporation uses the FIFO method in its process costing.The following data pertain to its Assembly Department for May. $\text { Units in process, May 1: }$
$\begin{array}{llcc} \text { materials \( 55 \% \) complete, conversion \( 20 \% \) complete........ } &800\\ \text { Units started into production during May.................... } &8,900\\ \text { Units completed and transferred to the next department } &7,800\\ \text { Units in process, May 31: } &\\ \text { materials \( 80 \% \) complete, conversion \( 65 \% \) complete } &1,900\\\end{array}$
Required:
Determine the equivalent units of production for the Assembly Department for May using the FIFO method.