At the end of April, Department Z at the Tucumcare Glue Factory transferred all production to finished goods inventory. During May, the department started and fully completed 800 units. The month-end work in process (WIP) was 100% complete with respect to direct materials and 0% complete with respect to conversion costs.
Manufacturing costs for May were as follows:

Direct materials...........................................$12,000,000
Conversion........................................................8,000,000

The cost per equivalent unit (EU) for direct materials was $10,000.

Required:

1. Using the weighted average cost method, compute the following:

a. Units in ending work-in-process inventory at the end of May.

b. Cost per equivalent unit for conversion costs.

2. Will the FIFO method produce a different result? Explain.