At the beginning of October, Flemming Co.'s Final Assembly Department had work in process valued at $36,550 with respect to materials and $13,500 with respect to conversion. There were 70,000 units in the Final Assembly Department's work in process at the end of September and 80,000 units in work in process at the end of October. During the month of October $391,850 of materials cost and $287,000 of conversion costs were added to the Final Assemble Department. The October beginning work in process inventory was 70% complete with respect to Materials and 40% complete with respect to Conversion. The November beginning work in process inventory was 25% complete weigh respect to Conversion and 75% complete with respect to Materials. During the month of October 460,000 units were entered into production and 450,000 were completed and transferred out of the Final Assembly Department.

Correctly label and perform the following two (2) calculations:

Determine the equivalent number of units produced for the Final Assembly Department for the month of October using the FIFO method. Determine the equivalent number of units produced for the Final Assembly Department for the month of October using the Weighted-Average method.