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Company YY had 20325 units of BWIP in Department 1, which were100% complete as t...

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Company YY had 20325 units of BWIP in Department 1, which were100% complete as to material costs and 19% complete as to conversion costs. During the month, 163842 units were started in Department 1 and 170492 units were completed and transferred to Department 2. EWIP was 100% complete as to material costs and 35% complete as to conversion costs. By what amount would the equivalent units for conversion costs for the month differ if the FIFO method were used instead of the weighted-average method?

 

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