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 $5,000$

Units started this period $21,900$

Units in ending WIP Inventory $7,200$

Units completed $?$

Additional information:

$$ Units in beginning WIP Inventory are $30\%$ complete for conversion costs.

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

$$ DM is added at the very beginning of this process.

Company B

Units started this period $15,800$

Units completed $201,700$

Units in ending WIP Inventory $3,600$

Units in beginning WIP Inventory $?$

Additional information:

$$ Units in beginning WIP Inventory are $75\%$ complete for conversion costs.

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

$$ DM is added when units reach $30\%$ complete for conversion costs.

Company C

Units in beginning WIP Inventory $9,400$

Units started this period $?$

Units completed $28,700$

Units in ending WIP Inventory $5,400$

Additional information:

$$ Units in beginning WIP Inventory are $80\%$ complete for conversion costs.

$$ Units in ending WIP Inventory are $30\%$ complete for conversion costs.

$$ DM is added when units reach $95\%$ complete for conversion costs.

Required

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

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

$3.$ Determine physical units and equivalent units of production for Company C under the $(1)$ FIFO method and $(2)$ weighted$-$average method.