The Following Data Have Been Provided by Leon Corporation for the Circuit

Essay

The following data have been provided by Leon Corporation for the Circuit Prep Department.The company uses the FIFO method in its process costing. $\begin{array}{llcc} \text { Units in process, December 1: } &\\ \text { materials \( 85 \% \) complete, conversion \( 20 \% \) complete........} &900\\ \text { Units started into production during December............. } &7,100\\ \text { Units started and completed during December.............. } &5,000\\ \text { Units completed and transferred to the next department during} &\\ \text {December....................................................................... } &5,900\\ \text { Units in process, December 31: } &\\ \text {materials \( 70 \% \) complete, conversion \( 35 \% \) complete....... } &2,100\\\end{array}$
Required:
Determine the equivalent units of production for the Circuit Prep Department for December using the FIFO method.