Product A is produced in department B and transferred to the finished goods warehouse when completed.

The 4,200 units in WIP at 1 September 2021 were 60% complete. A total of 129,600 units were started during September 2021 and 126,000 units were completed and transferred out. On 30 September 2021, 7,800 units remained uncompleted. The ending WIP inventory was 30% complete.

In department B, direct material is added at the beginning of the manufacturing process whilst conversion costs are incurred evenly throughout the manufacturing process.

Required: Compute the equivalent unit for each product cost category in department B for the month of September 2021 using the weighted average cost method and FIFO method.