Ultra mfg. co. operates two consecutive departments, x and y. the april, 2020 production data for department y are as follows: in process, april 1 12,000 units, 2/3 done received from dept. x 60,000 units in process, april 30 10,000 units, 2/5 done abnormal loss 5,000 units what should be the equivalent production assuming that the abnormal loss occurred at the beginning