Cordon Processing uses a process costing system to account for its solvent plant. Beginning inventory consisted of $14,000$ gallons $(80\%$ complete as to materials, $55\%$ complete as to conversion$).$ Cordon added $213,000$ gallons into the process during April. On April $30,$ there were $18,000$ gallons still in process $(60\%$ complete as to materials and $45\%$ complete as to conversion$).$

Required:

$($a$)$ Calculate the equivalent units of production $($EUP$)$ for each input, assuming Cordon uses weighted$-$average.

$($b$)$ Calculate the equivalent units of production $($EUP$)$ for each input, assuming Cordon uses FIFO.