A hair soap company separates the manufacturing process of its product into two departments: Department A and Department B. Department A has 10,000 units of the product in process at the beginning of the current period. These units are 80% completed in terms of material costs and 60% completed in relation to conversion costs. In the current period, 30,000 units began to be processed. The final inventory of products in process consists of 4,000 units, 100% completed for materials and 40% completed for conversion costs. The company transferred 32,000 units to Department B. Conversion costs and indirect costs are incurred uniformly through the production process. The costs of the initial inventory of products in process were: $22,000 for materials and it was $16,400 for conversion costs. The current costs were: $50,000 for materials and $34,000 in conversion costs. REQUIRED: Calculate the cost of the units completed and transferred to Department B and the cost of the final Inventory using the weighted average method. Show the steps discussed in class. Use the same data from the previous year but this time calculate the costs incurred and the cost of the final inventory using the FIFO method. Show the 5 steps discussed in class and round to 6 decimal places if necessary.