A company started to produce 800 units this month, 300 units were not completed and transferred to the next month as in Table 1. Table 2 summarize the production plan for the next month. Fill out Tables 3and 4to solve the assignment of costs during the nextmonthusing weighted average method(nextmonth follows case 3), then fill out tables 5, 6to assign cost based on weighted FIFO for the next month. (cost assignments for this month were calculated and given to youin the next month summary table, you dont need to make this step)

	Physical units	Direct material	Conversion cost	Total cost
WIP, beginning Inventory	0
Started during this period	800
Completed during this period	500
WIP, ending Inventory	300
Degree of completion of WIP		100%	80%
Total cost added during this period		46400	25900	72300

	Physical units	Direct material	Conversion cost	Total cost
WIP, beginning Inventory	300	17400	8400	25800
Degree of completion of beginning WIP		100%	80%
Started during this period	400
Completed during this period	380
WIP, ending Inventory	320
Degree of completion of ending WIP		100%	70%
Total cost added during this period		22000	12920	34920