Satina Corporation's Department A has the following information:

	% Completed	Costs
Beginning Work in Process: 6,000 Units
Direct Materials	100	$43,708
Conversion	40	$35,550
New Units Started: 28,000 units
Direct Materials		$112,000
Conversion		$88,200
Ending Work in Process: 2,000 units
Direct Materials	100
Conversion	50

Required: Complete the table below using the weighted-average and FIFO methods

		Weighted-Average Equivalent Units		FIFO Equivalent Units
	Physical Units	Materials	Conversion	Materials	Conversion
Beginning WIP
Units Started
To account for
Units Finished
Ending WIP
Total to account for
Total Equivalent Units

	Weighted Average	FIFO
a. Cost per Equivalent Unit
b. Cost completed and transferred out
c. Cost in the ending WIP inventory