Q$5.$ A company uses a process costing system for its sole processing department. There were $4,000$ units in beginning WIP inventory for June and $36,000$ units were started in June. The beginning WIP units were $60\%$ complete and the $3,250$ units in ending WIP were $40\%$ complete. All materials are added at the start of processing.

Required:

a$)$ Compute the no$.$ of units started & completed.

b$)$ Compute the EUP for DM and CC using FIFO and WA methods.