Tiny Tots Inc. started the period with an opening Work$-$in$-$Progress $($WIP$)$ Inventory of $1,400$ units that were $100\%$ complete with regard to Direct Materials $($DM$)$ and $40\%$ complete with regard to Conversion Costs $($CC$).$ During the period, they started $6,600$ new units, and they had completed and removed $6,000$ units from WIP inventory. $2,000$ units in ending inventory were $100\%$ complete with respect to Direct Materials and $60\%$ complete with respect to Conversion Costs. What will the total equivalent units of Direct Materials be if the First$-$In$,$ First$-$Out $($FIFO$)$ method is used, and what would be the answer if the Weighted$-$Average method is used?

$6,600$ for FIFO and $8,000$ for Weighted$-$Average

$8,000$ for FIFO and $6,600$ for Weighted$-$Average

$8,000$ for FIFO and $6,000$ for Weighted$-$Average

$6,000$ for FIFO and $8,000$ for Weighted$-$Average