WA \& FIFO EUP; two departments Baum Co. has two processing departments. Fabrication and Assembly. In the Fabrication Department, metal is cut and formed into various components. which are then transferred to Assembly. The components are weided, polished, and coated with sealant in the Assembly Department. April production data for these two departments follow. a. Determine the equivalent units of production for each cost component for each department under the WA method b. Determine the equivalent units of production for each cost component for each department under the FFO method