please help with this question

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.