Irst-in, first-out method; equivalent unitsaztec inc. produces soft drinks. mixing is the first department, and its output is measured in gallons. aztec uses the fifo method. all manufacturing costs are added uniformly. for july, the mixing department provided the following information: production: units in process, july 1, 80% complete 30,000 gallonsunits completed and transferred out 195,000 gallonsunits in process, july 31, 75% complete 12,000 gallonscosts: work in process, july 1 $ 48,000costs added during july 390,000required: 1. calculate the equivalent units for july.

T-comm makes a variety of products. it is organized in two divisions, north and south. the managers for each division are paid, in part, based on the financial performance of their divisions. the south division normally sells to outside customers but, on occasion, also sells to the north division. when it does, corporate policy states that the price must be cost plus 20 percent to ensure a "fair" return to the selling division. south received an order from north for 300 units. south's planned output for the year had been 1,200 units before north's order. south's capacity is 1,500 units per year. the costs for producing those 1,200 units follow