b) Del Co. Ltd. began the current period with 3,000 units, which were 30% complete. During the period, works on additional 57,000 units were started. Materials are added twice - 70% at the start of the process and remaining 30% when production is 40% completed. Labor is added when units are 60% complete and overhead costs are incurred uniformly. Units are inspected for rework when they are 50% complete. Rejected units are returned to 20% completion point for rework. Normal rework is 2% of the units inspected. Units are again inspected when they are 80% complete. Rejected units are thrown away as spoiled. Normal spoilage is 1% of the good units passing the inspection point. There were 62,000 units inspected for rework and 1,000 units were rejected as spoilage. Ending work in process consists of 8,000 units, 90% complete. Required: Based on the above scenario, compute equivalent units under both weighted average and FIFO methods in appropriate format