Draper Corporation computed the physical flow of units for Department D for the month of December as follows: Units completed From work in process on December 1.... From December production 40,000 140,000 180,000 Total Materail are added at the beginning of the process. Units of WIP at December 31 were 32,000. As to conversion costs, WIP at December 1 was 70 percent complete and WIP at December 31 was 50 percent complete. Note: the beginning balance has 40,000 units and materials are added at the beginning of the process. Using FIFO method to the equivalent unit for both direct material and conversion costs are. The costs for materials at the beginning is $154,800 and $286,000 for conversion costs. New costs are added for material for $791,200 and for conversion costs $638,400. Calculate costs for transfer out and the ending balance. Now use Weighted average method to do the same