Heavy Duty, Delhi manufactures motorbike augmentations for use by seasoned riders across the world. A critical requirement for seasoned riders is that each augmentation that they apply have a unique look and feel. As a result, Heavy Duty uses a dedicated process to produce augmentations to each rider’s specifications.One of Heavy Duty’s key clients is Major Ashaan of the Triple Loaders Gang. Producing his bike augmentations involve the use of three materials—tempered steel, vulcanized rubber, and enamel paint—and a sequence of 20 standardized steps. Materials are added as follows:

Tempered steel: This is the basic alloy used in certain motorbikes. Eighty percent of the steel content is added at the start of the process; the rest is added at the start of the 16th step of the process.Vulcanized rubber: This is inserted into the handlebar in order to increase the Major’s grip. Half of the rubber is introduced at the beginning of the seventh step of the process; the rest is added at the beginning of the 14th step.Enamel paint: This is used to stamp the major’s name on the mudguard of his motorbike and is added at the end of the process.Of the total conversion costs, 6% are added during each of the first 10 steps of the process, and 4% are added at each of the remaining 10 steps.On May 1, 2017, Heavy Duty had 100 augmentation components in inventory. These components had completed the ninth step of the process as of April 30, 2017. During May, Heavy Duty put another 60 augmentation components into production. At the end of May, Heavy Duty was left with 40 components that had completed the 12th step of the production process.
1. Under the weighted-average method of process costing, compute equivalent units of work done for each relevant input for the month of May.
2. Under the FIFO method of process costing, compute equivalent units of work done for each relevant input for the month of May.