Finished Equivalent Units-FIFO and Weighted Average Walton, Inc., had 8,000 units of work-in-process in Department A on October 1. These units were \(60 \%\) complete as to conversion costs. Materials are added at the beginning of the process. During the month of October, 34,000 units were started and 36,000 were completed. Walton had 6,000 units of work-in-process on October 31, \(80 \%\) complete as to conversion costs. Compute the finished equivalent units for materials and conversion assuming

(a) the weighted average method, and

(b) the FIFO method.