Q$3.(4$ points$)$ Oliver Ltd reported the following activity in Department A for the month of May as follows:

Work in process on $1^{st},$ May is $2,000$ units $($Percent Completed of Materials cost was $60\%,$ Conversion cost: $40\%)$

Units completed and transferred out during May: $19,000$ units

Work in process on ${31}^{st},$ May: $3,000$ units $($Percent Completed of Materials cost was $70\%,$ Conversion cost: $50\%)$

Costs added to production in May:

Material costs: $$79,980$

Conversion costs: $$42,445$

Costs were accounted for work in process on $1^{st},$ May:

Material costs: $$6,108$

Conversion costs: $$2,467$

Required:

$3\mathrm{.}1.$ Make a production report for Department A using FIFO method.

$3\mathrm{.}2.$ Compute the equivalent unit of Department A using Weighted $-$ average method.