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 2010 production data for these two departments follow.

Fabrication

Beginning WIP Inventory (100% complete as to material; ... 5,000

25% complete as to conversion)

Units started during month ...............40,000

Ending WIP Inventory (100% complete as to material; .... 6,800

60% complete as to conversion)

Assembly

Beginning WIP Inventory (0% complete as to sealant; ..... 2,000

35% complete as to conversion)

Units started during month................. ?

Ending WIP Inventory (0% complete as to sealant; ....... 6,100

15% complete as to conversion)

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

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