Williams Corporation's Department A has the following information: % Completed Costs 80 40 $ 43,708 35,550 Beginning work in process: 6,000 units Direct Materials Conversion New Units Started: 28,000 units Direct Materials Conversion Ending work in process: 2,000 units Direct Materials Conversion 112,000 88,200 60 50 Required: 1. Use the FIFO method to calculate: (a) Equivalent units. (b) Cost per unit, rounded to three decimal places. (c) Cost completed and transferred out, rounded to the nearest whole dollar. (d) Cost in the ending work-in-process inventory, rounded to the nearest whole dollar. 2. Use the weighted-average method to answer items (a) through (d) in requirement 1