The following three companies have just one manufacturing process in$-$house; they all incur conversion costs $($CC$)$ evenly throughout their process.

Company A

Units in beginning WIP Inventory $,4,700$ Additional information:ns

Units started this period $20,900$ Units in beginning WIP Inventory are $30\%$ complete for conversion costs.

Units in ending WIP Inventory $,7,300$ Units in ending WIP Inventory are $60\%$ complete for conversion costs.

Units completed $?$ DM is added at the very beginning of this process

Company B

Units started this period $,14,800,$ Additional information:

Units completed $20,400$ Units in beginning WIP Inventory are $75\%$ complete for conversion costs.

Units in ending WIP Inventory $3,700$ Units in ending WIP Inventory are $50\%$ complete for conversion costs.

Units in beginning WIP Inventory $?$ DM is added when units reach $30\%$ complete for conversion costs.

Company C

Units in beginning WIP Inventory $9,200$ Additional information:Additional information:

$\backslash$table$[[$Units started this period,$-$ Units in beginning WIP Inventory are $80\%$ complete for conversion costs.,$],[$Units completed,$27,200,-$ Units in ending WIP Inventory are $30\%$ complete for conversion costs.$],[$Units in ending WIP Inventory,$4,700,-$ DM is added when units reach $95\%$ complete for conversion costs.$]]$

$($a$)$

Determine physical units and equivalent units of production for Company A under the $(1)$ FIFO method and $(2)$ weighted$-$average method.

Determine physical units and equivalent units of production for Company A under the $(1)$ FIFO method and $(2)$ weighted$-$average method.

$(1)$ FIFO method

$(2)$ Weighted$-$average method