[Additional Problem 1] The following data are available for Benchmark Production Company for the month of December: Units %Complete 20,000 Costs Beginning WIP inventory Direct materials Conversion costs 80% 90% $20,000 45,000 Costs added in December $27,000 36,000 Direct materials Units completed & transferred-out... 30% 40% Direct materials Required: Prepare a production cost report by using (1) the weighted-average method and (2) the FIFO method (Round numerical answers to four decimal places if needed). Also show the flow of costs through the WIP Inventory T-account in both cases