At the start of June, the Polishing Department of John's Counters, Inc had 15,000 units in beginning inventory that were 100% complete with respect to direct materials and conversion costs

During the month, it received 25,000 units from the Machining Department. It started and completed 17,000 units and transferred 32,000 units to the Packaging Department. It had 8,000 units in ending Work-in-Process Inventory. Direct materials are added at the beginning of the process. Units in beginning Work-in-Process Inventory were 50% complete in respect to conversion costs. Units in ending Work-in-Process Inventory were 40% complete with respect to conversion costs.
Prepare the production cost report for the Polishing Department for the equivalent units of production for the month of June. Use the FIFO method.
What will be an ideal response

John's Counters, Inc.
Production Cost Report—Polishing Department—FIFO Method—Whole Units
Month Ended June 30

Equivalent Units for Current Period
Whole Trans- Direct Conversion
Units ferred In Materials Costs
Units to account for:
Beginning WIP 15,000
Started in production 25,000
Total units to account for 40,000
Units accounted for:
Beginning WIP 15,000 0 0% 0 50% 7,500
Started and completed 17,000 17,000 100% 17,000 100% 17,000
Transferred to Packaging Dept 32,000 17,000 0 17,000 24,500
Ending WIP 8,000 8,000 100% 8,000 40% 3,200
Total units accounted for 40,000 25,000 25,000 27,700