Units in beginning WIP Inventory 10,200 Company C Additional information:Additional information: . Units in beginning WIP Inventory are 80% complete for conversion costs. Units started this period Units completed 31,600 Units in ending WIP Inventory are 30% complete for conversion costs. Units in ending WIP Inventory 5,400 . DM is added when units reach 95% complete for conversion costs. Determine physical units and equivalent units of production for Company A under the (1) FIFO method and (2) weighted-average method. (1) FIFO method STEP 2 DM Determine Status of Physical Units to Convert to Equivalent Units Physical Units % Added This Period Total Equivalent Units of Work Done this Period Total Units Accounted for Units In Beginning WIP Inventory Completed this Period Units In Ending WIP Inventory Units Started and Completed this Perlod (2) Weighted-average method STEP 2 % Added This Period Equivalent Units % 96 % DM Conversion Costs % Added Equiv. Units This Period Equiv. Units 96 96 96 96