7. Four Seasons Company makes snow blowers. Ninety percent (90%) of the materials are added at the beginning of the process and the remaining right before transferring the product to finish goods. Conversion costs are uniformly incurred during the process. At the beginning of October, work in process is 40% complete and at the end of the month it is 60% complete. Other data for the month include: Diredt Materials Conversion Costs Total Costs WIP 10/01/2016 Costs incurred during Otober S154,000 82,080 200,000 82,080 236,080 260,000 460,000 Units: WIP 10/01/2016 Units started in Otober Units placed in finished goods during Oaober 1,600 2,000 units 3,200 units units a. Why would a manager prefer FIFO over the Weighted Average method of process costing to account for work in process