Third Wave Bakery supplies cupcakes to a national grocery chain for their private label. The cupcakes must meet specific requirements of the grocery chain. Third Wave uses a specific process to produce the cupcakes to the grocery chain’s specifications.

The cupcakes are baked, filled and frosted, in that sequence. Materials are added as follows:
1. The basic ingredients for the cupcakes are added at the start of the baking process.
2. The filling is inserted into the cupcakes when cupcakes are 90% complete.
3. The frosting is added at the end of the process.
Of the total conversion costs, 70% are incurred during the baking process when cupcakes are 80% complete, an additional 10% are incurred at the start of the filling process when the cupcakes are 90% complete, and the remaining 20% are incurred when the frosting is done at the end of the process. On May 1, 2020, Third Wave had 500 dozen cupcakes in inventory. These cupcakes were 90% complete and ready for filling and frosting. During May, 1,500 dozen cupcakes were put into production. At the end of May, Third Wave had 200 dozen cupcakes that had been baked and filled and ready for frosting.

Required

1. Using the weighted-average method of process costing, compute equivalent units of work done for 

(a) Baking materials, 

(b) Filling materials, 

(c) Frosting materials, and 

(d) Conversion costs for the month of May.

2. Using the FIFO method of process costing, compute equivalent units of work done for 

(a) Baking materials, 

(b) Filling materials, 

(c) Frosting materials, and 

(d) Conversion costs for the month of May.