(EUP; weighted average & FIFO; two departments) Dali Metals has two pro¬ cessing departments, Fabrication and Assembly. Metal is placed into produc¬ tion in the Fabrication Department, where it is cut and formed into various components. These components are transferred to Assembly, where they are welded, polished, and coated with sealant. Production data follow for these two departments for March 2006:

a. Determine the equivalent units of production for each cost component for each department under the weighted average method.

b. Determine the equivalent units of production for each cost component for each department under the FIFO method.LO1.

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Fabrication Beginning WIP inventory (100% complete as to material; 25% complete as to conversion) Units started during month Ending WIP inventory (100% complete as to material; 60% complete as to conversion) Assembly Beginning WIP inventory (0% complete as to sealant; 35% complete as to conversion) Units started during month Ending WIP inventory (0% complete as to sealant; 15% complete as to conversion) 5,000 40,000 6,800 2,000 ? 6,100