Can you help me with 6.32 please? I need FIFO method not Weighted Average Method.

PROBLEMS Problem 6.31 Weighted Average Method, Physical Flow, Equivalent Units, Unit Costs Cost Assignment, ABC Swasey Fabrication, Inc., manufactures frames for bicycles. Each frame passes through thro processes: Cutting, Welding, and Painting. In September, the Cutting Department of the Tu sa, Oklahoma, plant reported the following data: a. In Cutting, all direct materials are added at the beginning of the process b. Beginning work in process consisted of 40,500 units, 20 percent complete with respect to direct labor and overhead. Costs in beginning inventory included direct materials S1,215,000; direct labor, $222,600; and applied overhead, $150,000. Costs added to production during the month were direct materials, $2,565,000; direct labor $3,471,150. Overhead was assigned using the following information: c. Activity Rate Inspection Maintenance Receiving S150 per inspection hour $750 per maintenance hour $300 per receiving order Actual Driver Usage 4,000 inspection hours 1,600 maintenance hours 2,000 receiving orders At the end of the month, 121,500 units were transferred out to Welding, leaving 13,500 units in ending work in process, or 25 percent complete. d