Problem $3\mathrm{.}1(15$ Points$)$

The production report for a product shows the following data for a production department during a given period

$\backslash$table$[[,$Physical Units,Materials,Conversion$],[$Units in beginning WIP $(U_B),20,000,80\%,60\%],[$Units added in the current period $(U_S),165,000,,],[$Units completed this period $(U_T),170,000,100\%,100\%],[$Units in ending WIP $(U_E),15,000,100\%,60\%],[$Cost of beginning WIP,,$$39,200,$$$13,200],[$Cost of units added this period,,$$425,880,$$$180,360],[$Total cost$,,$$$465,080,$$$193,560]]$

Using the FIFO method, determine the following:

a$)$ The total number of equivalent complete units in the WIP ending inventory and completed and transferred$-$out units.

b$)$ The total cost of units completed and transferred$-$out.

c$)$ The costs of the WIP ending inventory as to materials and conversion.

d$)$ Repead a$-$c using weighted average method