Bimrose Manufacturing Uses Process Cost Accounting and FIFO for Its $\quad$

Bimrose Manufacturing uses process cost accounting and FIFO for its three-department operation.Direct materials are added at the beginning of the Department 1 process,at the halfway point of the Department 2 process,and at the beginning of the Department 3 process.Direct labor and overhead are incurred evenly throughout all departments' processes.The following information is available for September:
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { Department }$
$\begin{array}{lccc}&\underline{1}&\underline{2}&\underline{3}\\\text { Beginning in process inventory: } & & & \\\text { Units } & 2,500 & 5,500 & 1,500 \\\text { Percent complete } & 60 \% & 40 \% & 80 \% \\\text { Ending goods in process } & & &\\\text { inventory: } & \\\text { Units } & 3,500 & 4,200 & 6,500\\\text { Percent complete } & 30 \% & 60 \% & 70 \%\\\text { Units completed } &14,500 & 15,800 & 10,800\end{array}$
(a) Determine the number of units started and completed in Department 1,and the number of units transferred into and completed in Departments 2 and 3.
(b) Determine the equivalent units of production for direct materials,direct labor,and overhead for each department.