Cordon Processing uses a process costing system to account for its solvent plant. Beginning inventory consisted of 14,000 gallons (80% complete as to material, 55% complete as to labor). Cordon added 213,000 gallons into the process during April. On April 30^th there were 18,000 gallons still in process (60% complete as to material, 45% complete as to labor). Required: (a) Calculate the equivalent units of production for each input, assuming Cordon uses weighted-average. (b) Calculate the equivalent units of production for each input, assuming Cordon uses FIFO.