A department had no opening work in progress. During the month, 10,000 units were transferred in from the prior department. Of this amount, 8,000 were completed by the end of the month and transferred to finished goods. The closing work in progress was 100% complete as to materials and 40% complete as to labour and 30% complete as to overhead.

To compute the equivalent units of materials transferred in.

Using FIFO, the basic way to do equivalent units is to use the opposite percent for finished beginning inventory, use 100% for anything both started and completed within this month, and the percents given for anything in ending inventory.

You have no beginning inventory, but for future reference, what I mean by "opposite percent" is like if it's 40% complete, you want the 60% that makes it 100%.

When you transfer in units, this department is "starting" them. So the 8000 units were both started and completed this month.

Leaving how many in ending inventory? Then using the percentages given.

Can you try it from there?