Anchor Company manufactures one product
		number of units
Beginning WIP	20000		180,000	Finished this period
Began this period	190,000		30,000	Not finished
		Percentage complete
	Material		Conversion
Beginning	90%		80%	last period
End	60%		40%	this period
Prepare a production report (you are not repsonsible for average cost)
a) calculate the production department's equivalent units for materials and conversion using weighted average
b) calculate the production department's equivalent units for materials and conversion using fifo