Company B Units started this period 16,200 Additional information: Units completed 20,700 - Units in beginning WIP Inventory are 75% complete for conversion costs. Units in ending WIP Inventory 4,200 - Units in ending WIP Inventory are 50% complete for conversion costs. Units in beginning WIP Inventory ? - DM is added when units reach 30% complete for conversion costs. Determine physical units and equivalent units of production for Company B under the (1) FIFO method and (2) weighted-average method. Determine physical units and equivalent units of production for Company B under the (1) FIFO method and (2) weighted-average method. (1) FIFO method 101 1MInirhtad_nienarn mathad (2) Weighted-average method