WA & FIFO EUP; two departments Baum Co. has two processing departments: Fabrication and Assembly. In the Fabrication Department, metal is cut and formed into various components, which are then transferred to Assembly. The components are welded, polished, and coated with sealant in the Assembly Department. April production data for these two departments follow. Assembly Beginning WIP Inventory (0% complete as to sealant; 35% complete as to conversion) 5,200 Units started during month Ending WIP Inventory (0% complete as to sealant, 15% complete as to conversion) Fabrication ? 15,860 Beginning WIP Inventory (100% complete as to material: 25% complete as to conversion) 13,000 Units started during month Ending WIP Inventory (100% complete as to material; 60% complete as to conversion) 104,000 17,680 a. Determine the equivalent units of production for each cost component for each department under the WA method. Fabrication Dept. EU for direct materials EU for conversion Units 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. Fabrication Dept. EU for direct materials Units EU for conversion Assembly Dept. EU for transferred in EU for direct materials EU for conversion Units