The Ent Company started 12,000 units and completed 6,700 of those units during the production period in its Finishing Department. The units in process at the beginning of the period were 40% complete with respect to conversion cost. The units in process at the end of the period were 30% complete with respect to conversion cost. A total of 10,600 units were finished and transferred out from the Finishing Department in the production period. Required: 1. Calculate the missing values in the following relation:

2. Calculate the equivalent units for each of the WACM and the FIFO methods for conversion cost.