Question: Beginning Work - in - Process is 4 , 4 0 0 units; 6 4 , 2 0 0 units completed, and ending Work -

Beginning Work-in-Process is 4,400 units; 64,200 units completed, and ending Work-in-Process is 6,650 units, which are 100% complete for direct materials and 50% complete for conversion costs. The beginning WIP Inventory is 100% complete for direct materials and 50% complete for conversion.
Required:
1. What are the equivalent units for materials and conversion using the weighted-average method?
2. What are the equivalent units for materials and conversion using the FIFO method?

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