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 2013 production data for these two departments follow.

  

      

  

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

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Fabrication Beginning WIP Inventory (100% complete as to material; 25% complete as to conversion) Units started during month Ending WIP Inventory (100% complete as to material; 60% complete as to 5,000 40,000 conversion) 6,800 Assembly Beginning WIP Inventory (0% complete as to sealant; 35% complete as to conversion) Units started during month Ending WIP Inventory (0% complete as to sealant; 15% complete as to conversion) 2,000 ? 6,100 Fabrication Beginning WIP Inventory (100% complete as to material; 25% complete as to conversion) Units started during month Ending WIP Inventory (100% complete as to material; 60% complete as to 5,000 40,000 conversion) 6,800 Assembly Beginning WIP Inventory (0% complete as to sealant; 35% complete as to conversion) Units started during month Ending WIP Inventory (0% complete as to sealant; 15% complete as to conversion) 2,000 ? 6,100