The following data relate to Heavenly Manufacturing Ltd: During July, 133500 units were completed and transferred out. Work in process, 1 July Direct material Conversion Costs incurred during July Direct material Conversion *Complete as to direct matedat 35% complete as to conversion. 15000 units $ 32700 86850 $338 100 480 600 The equivalent units for July were as follows: Weighted average FIFO Direct material Conversion 154500 145500 139500 140 250 Required 1. Calculate each of the following amounts using weighted average process costing: (a) cost of goods completed during July (b) cost of the 31 July work in process inventory. 2. Repeat requirement 1 using the FIFO method.