Satina Corporation's Department A has the following information:

	% Completed	Costs
Beginning work in process: 6,000 units
Direct Materials	80	$	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	60
Conversion	50

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

	Physical Units	Weighted Average Equivalent Units		FIFO Equivalent Units
		Materials	Conversion	Materials	Conversion
Beginning WIP
Units started
Total to account for
Units Finished
Ending WIP
Total accounted for
Total Equivalent Units

	Weighted Average	FIFO
a. Cost Per Equivalent units
b. Cost completed and transferred out
c. Cost in the ending work-in-process inventory