On November 1, 20XX, Yankee Company had 20,000 units of work-in-process in Department No. 1 which was \(100 \%\) complete as to material costs and \(20 \%\) complete as to conversion costs. During November, 160,000 units were started in Department No. I and 170,000 units were completed and transferred to Department No. 2. The work-in-process on November 30 was \(100 \%\) complete as to material costs and \(40 \%\) complete as to conversion costs. Compute the finished equivalent units for materials and conversion using

(a) the weighted average method, and

(b) the FIFO method.