Assad Company uses the process costing method with the following data for the month of July.

Work$-$in$-$process, July $1,30,000$ units:

Direct material: $100\%$ completed $ $65,500$

Conversion: $30\%$ completed $51,910$

Balance in work in process, July $1$ $ $117,410$

Units started during July $40,000$

Units finished $50,000$

Work in process, July $31,20,000$ units:

Direct material: $100\%$ completed

Conversion: $60\%$ completed

Cost incurred during July:

Direct materials $ $120,000$

Conversion costs $199,810$

Total $ $319,810$

Required:

$(1)$ Compute cost per equivalent unit under the weighted$-$average method.

$(2)$ Compute cost per equivalent unit under FIFO method.