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The Kingbird co$.$ and the Oriole Co$.$ each started January with $250$ units in beginning WIP Inventory; these units already received $60\%$ of their conversion costs. Both companies began another $2,020$ units during January and ended the month with $110$ units in ending WIP Inventory. Units in ending WIP inventory had $80\%$ of conversion cost by the end of January. The Kingbird Co$.$ adds DM at the very beginning of the process. The Oriole Co$.$ adds DM when units are $75\%$ complete for conversion costs. Conversion costs are added evenly throughout the process for both companies.

a$.)$ For the Kingbird Co$.$ complete step $1$ fo the template to verify physical units and identify degree of completion under the $(1)$ FIFO method, and $(2)$ weighted$-$average method.

$1-$ FIFO METHOD $-$ Kingbird Co$.$

STEP $1$ Degree of completion

Verify Physical Units in Period & Physical Units DM Conversion Costs

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$($must use: Total units Accounted for

Total units to account for

Units completed & removed from WIP Inventory this period

Units in Beginning WIP Inventory

Units in Ending WIP Inventory

Units started this period $)$

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$(2)$ Weighted Average Method $-$ Kingbird Co$.$

b$)$ For the Oriole Co$.$ complete step $1$ template $($same as above$)$ to verify physical units and identify degree of completion under the $(1)$ FIFO method and $(2)$ weighted average method

FIFO method $--$ Oriole Co$.$

$(1)$ must use: Total units Accounted for

Total units to account for

Units completed & removed from WIP Inventory this period

Units in Beginning WIP Inventory

Units in Ending WIP Inventory

Units started this period $)$

$(2)$ Weighted average method $--$ Oriole Co

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