Beginning Work-in-Process is 5,650 units; 60,600 units completed, and ending Work-in-Process is 4,600 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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Direct materials Conversion Equivalent Units Direct materials Conversion Equivalent Units