Last month, the painting department of Surfaces Company started 20,000 units into production. The department had 6,000 units in process at the beginning of the month and these were 30% complete with respect to conversion costs. There were 8,000 units in process at the end of the month, which were 40% complete with respect to conversion costs. A total of 18,000 units were completed and transferred to the next department during the month.

REQUIRED

A. Under the weighted average method, what would the equivalent units of production for conversion costs for the month be?
B. Under the FIFO method, what would the equivalent units of production for conversion costs for the month be?