Allied Chemicals operates a thermo-assembly process as the second of three processes at its plastics plant. Direct materials in thermo-assembly are added at the end of the process. Conversion costs are added evenly during the process. The following data pertain to the Thermo-assembly department for June 2014: Work in Process, beginning Inventory Degree of Completion ,beginning work In Process Transferred in during current Period Physical Units 60,000 120,000 150,000 Transferred In Cost ? 100% Direct Conversion Material Cost Completed and Transferred out during current Period Work in Process, ending Inventory Degree of Completion, ending work in process Compute equivalent units under (1) the weighted-average method and (2) the FIFO method 100% 0% 70% 0% 50%