Computer World Ltd. assembles standardized personal computers from parts it purchases from various suppliers in the country and overseas. There are several steps in the production process. starting with assembly of the mother circuit board, which contains the central processing unit. This assembly takes place in the CPU Assembly Department. The following details are available regarding a particular process in the company.

Units to be accounted for (Opening)
Work in Process, May 1: Materials 80% Conversion 60%	8,000
Started into Production	30,000
Total Units	38,000
Units accounted as follows;
Transferred to next department	30,000
Work in Process, May 31 Materials 40% Conversion 60%	5,000
Total units	35,000

Calculate equivalent units using First in First Out Method and Weighted Average Method.