Last period's END work in progress was 300 units with DM = 20%; DL = 30%; o/H = 60%. We started 2,800 units this period at ABC Company. At the end of this period we had 500 units in END work in progress : DM = 40%; DL = 20%; o/H = 50%. How many equivalent units do we have at the end of step 2 if we are using the weighted average method? How about the FIFO method? What assumptions do we need to use the FIFO method? Between this period and the last period we spent $300,000 to complete as many units as possible in END work in process. We spent $33,000 on this period's END work in process. What are the cost of this period's ending Finished Goods?