Please explain step by step

A manufacturer uses process costing. It has one direct material cost pool and one conversion cost pool. Information for the month is as follows:

Beginning of Month End of Month

Work in process: 6,000 units 2,000 units

Conversion (% of completion in WIP): 70% 40%

Costs of Materials in WIP: $ 90,000 ?

Costs of Conversion in WIP: $ 80,000 ?

During the month:

Units started during the month: 33,000 units

Costs incurred for Materials: $320,000

Costs incurred for Conversion: $290,000

Total Spoiled Units detected: 1,400 units

Other Income Statement Information:

Sales: $999,000

Admin expenses $200,000

Inspection occurs when units are 90% converted, and inspection determines if the units are acceptable or spoiled. Normal Spoilage is based on 2% of units started.

80% of direct materials is added at the beginning of the process, and the remaining 20% of direct materials (for packaging) is added immediately after inspection.

There were no finished goods or raw material inventories at any point of the process.

Required:

Part A: Calculate the value of ending WIP, and prepare an Income Statement for the month assuming that process costing is based on modified FIFO,

Part B: Calculate the value of ending WIP, and prepare an Income Statement for the month assuming that process costing is based on Weighted Average.

(you can omit the company name and period from the income statement)