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. \begin{tabular}{|c|c|c|c|} \hline & Units & Materials & Conversion \\ \hline Beginning WIP & 2,000.00 & 100% & 40% \\ \hline Units Started & 48,000.00 & & \\ \hline Units Completed \& Transferred Out & 44,000.00 & & \\ \hline Ending WIP & 6,000.00 & 100% & 30% \\ \hline \multicolumn{4}{|l|}{ Manufacturing Costs are as follows: } \\ \hline & Materials & Conversion & Total \\ \hline Beginning WIP Costs & 18,000 & 13,000 & 31,000 \\ \hline Added Costs & 202,000 & 490,800 & 692,800 \\ \hline \multicolumn{4}{|l|}{ Required: } \\ \hline \multicolumn{4}{|l|}{ 1. Using FIFO method: } \\ \hline a. Complete the flow of units reconciliation & & & \\ \hline \multicolumn{4}{|c|}{ b. Compute the equivalent units of production for materials and conversion costs } \\ \hline \multicolumn{4}{|c|}{ c. Compute the cost per equivalent units for materials and conversion costs. } \\ \hline d. Allocate the Transferred Costs and Cost of & Ending WIP/ & & \\ \hline \end{tabular}