need weighted & FIFO

1) 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, 45% complete as to conversion). Required (7 pts): (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. 14,000+213,00018,000=209,000