The following costs were accumulated by Department 2 of Hughes Company during April: Cost Transferred from Dept. 1 Material Total Beginning Inventory Current Period Cost $ 17,050 184,000 $ 201,050 Conversion Costs $ 5,450 104,000 $ 109,450 $ 34,000 $ 34,000 $ 22,500 322,000 $344,500 Production for April in Department 2 (in units): WIP-April 1 2,000 60% complete Complete period transferred 20,000 WIP-April 30 5,000 40% complete Materials are not added in Department 2 until the very end of processing Department 2. Required: Compute the cost of units completed and the value of ending WIP for: a. Weighted average inventory assumption b. FIFO inventory assumption