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

$\backslash$table$[[$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:

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

Compute cost per equivalent unit under FIFO method.