Grossciller Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 900 units. The costs and percentage completion of these units in beginning inventory were: Materials costs. Conversion costs. Cost Percent Complete $13,100 $14,800 70% 50% 12 Shop today bought was cosy. 10 Moby Sold' 15 M A total of 6,400 units were started and 5,200 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Josif $94,400 900+ 6400-5200 = Cg= 200 Conversion costs...... $148,300 Materials costs... ? The ending inventory was 65% complete with respect to materials and 15% complete with respect to conversion costs. Calculate the equivalent units using both WAM and FIFO Method