On June 30, Linda Lou Chemicals Limited has 18,000 units in its ending work-in-process account. These units are 80% complete with respect to conversion costs. Conversion costs are added uniformly throughout the process, but the production process adds materials in stages as follows:

Process Stage ........................................ Percent of Materials Added
0% completion ...................................... 10%
40% completion .................................... 30%
75% completion .................................... 45%
95% completion .................................... 15%

The company introduced 57,000 units to production during June and completed 54,000 units in the month. On June 1, the work in process was 70% complete with respect to conversion costs.

REQUIRED

A. Assuming that the company uses the weighted average method, what would be the equivalent units of production with regard to conversion costs?
B. Assuming that the company uses the FIFO method, what would be the equivalent units of production for June with regard to materials?