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.

Fabrication
Beginning WIP Inventory (100% complete as to material: 25% complete as to conversion)	7,000
Units started during month	56,000
Ending WIP Inventory (100% complete as to material; 60% complete as to conversion)	9,520

Assembly
Beginning WIP Inventory (0% complete as to sealant; 35% complete as to conversion)	2,800
Units started during month	?
Ending WIP Inventory (0% complete as to sealant; 15% complete as to conversion)	8,540

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

Fabrication Dept.	Units
EU for direct materials	Answer
EU for conversion	Answer

Assembly Dept.	Units
EU for transferred in	Answer
EU for direct materials	Answer
EU for conversion	Answer

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

Fabrication Dept.	Units
EU for direct materials	Answer
EU for conversion	Answer

Assembly Dept.	Units
EU for transferred in	Answer
EU for direct materials	Answer
EU for conversion	Answer