*BE4.8 (LO 4, 5) On September 1, Delta Company had 30,000 units in process, which were 30% completed. Direct materials are added at the beginning of the process. During the month, 170,000 units were started and 180,000 completed and transferred out. Ending work in process inventory was 50% complete. Calculate (a) the equivalent units of production for direct materials if weighted- average were used and (b) the equivalent units of production for direct materials if FIFO were used