Bart Co. adds materials at the end of the process in Department M. the following information pertain to Department Ms work in process during April:

UNITS

Work in process, April 1 (60% complete as to conversion cost)3, 000

Started in April25, 000

Completed20, 000

Work in process, April 30 (75% complete as to conversion cost)8, 000

3. What are the equivalent units of production (both for materials and conversion) for the month of April using FIFO method?

4. What are the equivalent units of production (both for materials and conversion) for the month of April using weighted average method?