[Additional Problem 1] The following data are available for Benchmark Production Company for the month of December: Units %Complete Costs Beginning WIP inventory 20,000 Direct materials .. Conversion costs $20,000 45,000 90% Units started in December Costs added in December 50,000 Direct materials.... Conversion costs $27,000 36,000 Units completed & transferred-out... 30% 40% Conversion costs Required: Prepare a production cost report by using (1) the weighted-average method and (2) the FIFO method (Round numerical answers to four decimal placesf needed). Also show the flow of costs through the WIP Inventory T-account in both cases