Engsbye Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month.

Work in process, beginning:

Units in process............................................................... 200

Percent complete with respect to materials........................ 80%

Percent complete with respect to conversion..................... 10%

Costs in the beginning inventory:

Materials cost................................................................ $800

Conversion cost............................................................. $406

Units started into production during the month............................ 20,000

Units completed and transferred out.......................................... 20,000

Costs added to production during the month:

Materials cost.............................................................. $96,000

Conversion cost........................................................... $413,648

Work in process, ending:

Units in process............................................................. 200

Percent complete with respect to materials....................... 80%

Percent complete with respect to conversion.................... 50%

Required:

Prepare a production report under:

a. Weighted average method

b. FIFO method