The Polishing Department of Estaban Company has the following production and manufacturing cost data for September.
Materials are added at the beginning of the process.
	Units	Materials	Conversion
Beginning WIP	2,000.00	100%	40%
Units Started	48,000.00
Units Completed & Transferred Out	44,000.00
Ending WIP	6,000.00	100%	30%
Manufacturing Costs are as follows:
	Materials	Conversion	Total
Beginning WIP Costs	$ 18,000	$ 13,000	$ 31,000
Added Costs	$ 202,000	$ 490,800	$ 692,800
Required:
1. Using Weighted Average method:
a. Complete the flow of units reconciliation
b. Compute the equivalent units of production for materials and conversion costs
c. Compute the cost per equivalent units for materials and conversion costs.
d. Allocate the Transferred Costs and Cost of Ending WIP/
2. Using the FIFO method:
a. Complete the flow of units reconciliation
b. Compute the equivalent units of production for materials and conversion costs
c. Compute the cost per equivalent units for materials and conversion costs.
d. Allocate the Transferred Costs and Cost of Ending WIP/
3. Discuss which method is better for the company.