I cannot figure out the beginning WIP on the FIFO side of this problem

Problem 1:
Overton Company has gathered the following information:
	Units	Materials	Conversion
Beginning WIP	18000	100%	50%
Units Started	214000
Units Completed and transferred out	190000
Ending WIP	42000	70%	65%
Costs:	Materials	Conversion
WIP	$16,370	$17,490
Costs Added during period	$214,000	$265,000
Requirements:
1. Complete the following using Weighted Average Method of Process Costing:
a. Compute Equivalent Units
b. Compute Cost per Equivalent Unit
c. Determine costs of Ending WIP and Units Transferred
d. Prepare reconciliation
2. Complete the following using FIFO Method of Process Costing:
a. Compute Equivalent Units
b. Compute Cost per Equivalent Unit
c. Determine costs of Ending WIP and Units Transferred
d. Prepare reconciliation
Weighted Average Method				FIFO Method
1. Calculate Equivalent Units						Material	Conversion
	Materials	Conversion		To complete Beginning WIP
Units Completed and Transferred	190,000	190,000		18,000 X (100%-70%)		5,400
Ending WIP				18,000 X (100% - 50%)			9,000
42,000 X70%	29,400			Units Started & Completed
42,000X65%		27,300		(190,000-18,000)		172,000	172,000
EU of Production	219400	217300		Ending WIP
				42,000X70%		29,400
				42,000X65%			27,300
				EU of Production		206,800	208,300
2. Calculated Cost per EU of Production			Total					Total
Beginning WIP Costs	$16,370	$17,490	$33,860	Added Costs		214,000	265,000	479,000
Added Costs	$214,000	$265,000	479,000	EU of Production		206,800	208,300
Total costs for period	$230,370	$282,490	$512,860	Cost per EU		$ 1.034	$ 1.272	$ 2.306
EU of Production	$219,400	$217,300
Cost per EU	$ 1.05	$ 1.30	$ 2.35
3. Assign Costs				Transferred Costs:
Transferred Costs:				Beginning WIP
(190,000X2.35)		$ 446,500.00		Cost to Complete Beginning WIP
				Conversion Costs (9,000X1.272)			$ 11,448.00
Ending WIP:				Cost of Beginning WIP			3
Materials (29,400X$1.05)	30,870			Cost of Units Started & Completed
Conversion (27,300X$1.30)	35,490	$66,360		(140,000 X $2.7132)
Total Costs		$ 512,860.00		Total Transferred Costs
				Ending WIP:
				Materials (24,000 X $0.6171)
				Conversion (14,400 X $2.0962)