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Accounting 4 Life (A4L) is a large plastic manufacturing company that manufactures plastic calculators for accountants. A4L uses a process cost system: materials are added at the beginning of the process, and conversion costs are uniformly incurred throughout the manufacturing process. Spoilage is detected only at the end of the process when a unit is complete. The following information is available for A4L at the beginning of November: Physical Direct Conversion Units Materials Costs Beginning work in process inventory: 900 $158,000 $18,000 The work in process inventory at the beginning of November was 100% complete for materials, but only 20% complete for conversion costs. The following information is available at the end of the month of November: Units started during the month 3,200 Units completed and transferred to finished goods 2.600 Ending work in process inventory (units) 500 Normal spoilage of completed units during the month 15% Cost of direct materials added during the month $550.000 Cost of conversion during the month $420,000 The work in process inventory at the end of November was 100% complete for materials, but only 60% complete for conversion costs. REQUIRED a) Allocate the costs for the month of November using the weighted average method (WA) of process costing. (3 Marks) b) Allocate the costs for the month of November using the first-in first-out (FIFO) method of process costing. (3 Marks) c) Provide a 2-part detailed analysis that compares the results of the weighted-average method (WA) vs the first-in, first-out (FIFO) method. (4 Marks)