Barn Farm Pty Ltd, a pet food supplier, employs a process costing system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. The company's production quantity schedule for June 2019 are as following: Units (cans) Work in process on 1 June (60% completes to conversion) 400 Units started during June 700 Total units to account for 1100 Units from beginning work in process, which were completed and transferred out during June 400 Units started and completed during June 360 Work in process on 30 June (20% complete s to conversion) 340 Total units accounted for 110 Calculate each of the following amounts: 1. Equivalent units of direct material and conversion during June. Use the FIFO method. 2. Equivalent units of direct material and conversion during June. Use the weighted average method.