Babson Company's inventory at October 1, and the costs charged to Work in ProcessDepartment Bravo during October are as follows:

2,200 units, 60% completed	$ 147,800
From Department Alpha, 36,000 units	945,000
Direct labor	412,000
Factory overhead	276,770

During October, all direct materials are transferred from Department Alpha, the units in process at October 1 were completed, and of the 36,000 units entering the department, all were completed except 2,000 units which were 60% completed as to conversion costs. All materials are added at the beginning of the process

REQUIREMENT #1: Prepare a cost of production report for December using the FIFO Method (Round cost per equivalent unit to 4 decimal places, but the total amounts to nearest dollar.)

REQUIREMENT #2: Prepare a cost of production report for December using the Weighted-Average Method