Hybrid costing

$\backslash$table$[[,$Glass,Metal,Natural$],[$Beads$,$$$24\mathrm{.}00,$$$15\mathrm{.}00,$$$7\mathrm{.}00$WA & FIFO EUP

$198,000$ tons remained in WIP Inventory $(100$ percent complete as to material and $40$ percent complete as to conversion$).$

a$.$ Compute the total units to account for.

b$.$ Determine how many units were started and completed.

c$.$ Determine the equivalent units of production using the weighted average method.

d$.$ Determine the equivalent units of production using the FIFO method.

e$.$ Reconcile your answers to parts $($c$)$ and $($d$).$

Note: Use a negative sign to indicate amount in table is subtracted.