Equivalent Units \begin{tabular}{lrll} & \multicolumn{1}{c}{ Company C } \\ \hline Units in beginning WIP Inventory & 9,600 & Additional information:Additional information: \\ Units started this period & ? & & Units in beginning WIP Inventory are 80% complete for conversion costs. \\ Units completed & 29,200 & - & Units in ending WIP Inventory are 30\% complete for conversion costs. \\ Units in ending WIP Inventory & 4,700 & - & DM is added when units reach 95\% complete for conversion costs. \end{tabular} (2) Weighted-average method Equivalent Units \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Equivalent Units } \\ \hline \multirow[b]{2}{*}{ Equiv. Units } & \multicolumn{3}{|c|}{ Conversion Costs } \\ \hline & \% Added This Period & & Equiv. Units \\ \hline 0 & 70 & % & 3640 \\ \hline 11600 & 100 & % & 11600 \\ \hline 6900 & 60 & % & 4140 \\ \hline 18500 & & & 19380 \\ \hline \end{tabular} (2) Weighted-average method The following three companies have just one manufacturing process in-house; they all incur conversion costs (CC) evenly throughout their process. Determine physical units and equivalent units of production for Company A under the (1) FIFO method and (2) weighted-average method. Determine physical units and equivalent units of production for Company B under the (1) FIFO method and (2) weighted-average method