P21-7B Repeat Problem 21-6B, using the weighted-average method. The $371 beginning balance of Work in Process-Drying includes $140 of transferred-in cost and $231 of conver- sion cost. For requirement 1. use the time line in Exhibit 21-16 as a guide. From manage- ment's perspective, what are the advantages of the weighted-average method versus the FIFO method of process costing?