Hudson Manufacturing Uses Process Costing Required:
A

Hudson Manufacturing uses process costing.The following information was available for the current year: $$\begin{array} { l r r } \text { Number of units in bepinnine wark-in-pracess inventary } & 5000 & \text { (20\% complete) } \\\text { Number of urits started in the curent period } & \text { 60 000 } & \\\text { Number of units in endine wark-in-process inventary } & 8000 & \text { (60\% complete) }\end{array}$$
Required:
A. If Hudson uses the first-in, first-dut (FIFO) method, calculate tatal equivalent units far the year.

B. If Hudson uses the weighted-average method calculate total equivalent units for the year.