6. Willow Company manufactures goods in three departments, Mixing, Baking, and Packaging.

In the Baking department, 40% of direct materials are added at the beginning of the process, and the rest are added halfway through the process. Conversion costs are incurred evenly throughout the process. Beginning work-in-process for Baking was 30% complete, and ending work-in-process was 25% complete. Units worked on were as follows:

Completed and transferred out:

From beginning work-in-process 200 Started during the period 800 Normal spoilage 80 Abnormal spoilage 5 Ending work-in-process 300 Calculate equivalent units for each applicable cost, using first the weighted average method, then the FIFO method.