already received $60\%$ of their conversion costs. Both companies began another $2,100$ units during January and ended the month with

$120$ units in ending WIP Irventory. Units in ending WIP Imventory had $80$ Sof conversion costs by the end of January. The Sloysong

Compary adds DM at the very beginning of the process. The Concord Company adds DM when units are $75\%$ complete for cormersion

costs. Comversion costs are added evenly throughout the process for both companies.

$($a$)$

For The Skysong Company: complete Step $1$ of the template to verify physical units and identify degree of completion under the

$(1)$ FIFO method and $(2)$ weighted$-$average method.

$(1)$ FIFO Method$-$Skysong Company

$(2)$ Weighted$-$average method$-$Sikysong Company

Need a degree of completion for DM and conversion cost as well for both Step $1$ and Step $2$