WA & FIFO EUP; two departments are welded, polished, and coated with sealant in the Assembly Department. April production data for these two departments follow.

$\backslash$table$[[$Fabrication$,],[$Beginning WIP Inventory $(100\%$ complete as to material $25\%$ complete as to conversion$),5,000],[$Units started during month,$40,000],[$Ending WIP Inventory $(100\%$ complete as to material; $60\%$ complete as to conversion$),6,800],[$Assembly$,?],[$Beginning WiP Imventory $(0\%$ complete as to sealant, $35\%$ complete as to conversion$),2,000],[$Units started during month,$6,100]]$

a$.$ Determine the equivalent units of production for each cost component for each department under the WA method.

$\backslash$table$[[$Fabrication Dept.,Units$],[$EU for direct materials,$],[$EU for conversion,$],[$Assembly Dept.,Units$],[$EU for transferred in$,],[$EU for direct materials,$],[$EU for conversion,$]]$

b$.$ Determine the equivalent units of production for each cost component for each department under the FIFO method

$\backslash$table$[[$Fabrication Dept.,Units$],[$EU for direct materials,$],[$EU for conversion,$],[$Assembly Dept.,Units$],[$EU for transferred in$,],[$EU for direct materials,$],[$EU for conversion,$]]$