Smith Electronic Company's chip$-$mounting production department had $300$ units of unfinished product, each $50\%$ completed on

September $30.$ During October of the same year, this department put another $800$ units into production and completed $900$ units and

transferred them to the next production department. At the end of October, $200$ units of unfinished product, $70\%$ completed, were

recorded in the ending Work$-$in$-$Process Inventory. Smith Electronic introduces all direct materials when the production process is $50\%$

complete. Direct labor and factory overhead $($i$.$e$.,$ conversion$)$ costs are added uniformly throughout the process.

Following is a summary of production costs incurred during October:

Required:

Calculate each of the following amounts using weighted$-$average process costing:

a$.$ Equivalent units of direct materials and conversion.

b$.$ Equivalent unit costs of direct materials and conversion.

c$.$ Cost of goods completed and transferred out during the period.

d$.$ Cost of Work$-$in$-$Process Inventory at the end of the period.

Prepare a production cost report for October using the weighted$-$average method.

Repeat requirement $1$ using the FIFO method.

Repeat requirement $2$ using the FIFO method.