\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|r|}{ Company B } \\ \hline Units started this period & 13,800 & Additional information: \\ \hline Units completed & 19,000 & - Units in beginning WIP Inventory are 75% complete for conversion costs. \\ \hline Units in ending WIP Inventory & 3,800 & - Units in ending WIP Inventory are 50% complete for conversion costs. \\ \hline Units in beginning WIP Inventory & ? & - DM is added when units reach 30% complete for conversion costs. \\ \hline \multicolumn{3}{|r|}{ Company C } \\ \hline Units in beginning WIP Inventory & 9,100 & Additional information:Additional information: \\ \hline Units started this period & ? & - Units in beginning WIP Inventory are 80% complete for conversion costs. \\ \hline Units completed & 29,600 & Units in ending WIP Inventory are 30% complete for conversion costs. \\ \hline Units in ending WIP Inventory & 4,900 & - DM is added when units reach 95% complete for conversion costs. \\ \hline \end{tabular} Determine physical units and equivalent units of production for Company B under the (1) FIFO method and (2) weighted-average method. (1) FIFO method (2) Weighted-average method \begin{tabular}{|c|c|c|c|c|c|} \hline & & & \multicolumn{3}{|l|}{ STEP 2} \\ \hline \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} Determine Status of Physical Units \\ to Convert to Equivalent Units \end{tabular}}} & \multirow[b]{2}{*}{ Physical Units } & \multicolumn{3}{|c|}{DM} \\ \hline & & & \multicolumn{2}{|l|}{% Added This Period } & \\ \hline Units Completed this Period & & 29000 & 100 & % & \\ \hline Units in Ending WIP Inventory & & 3800 & 100 & % & \\ \hline Total Units Accounted for & & 32800 & & & \\ \hline Total Equivalent Units of Work & & & & & \\ \hline \end{tabular} Determine physical units and equivalent units of production for Company B under the (1) FIFO method and (2) weighted-average method. (1) FIFO method (2) Weighted-average method