Beginning work$-$in$-$process is $2,000$ units; units completed is $44,000$ units, and ending work$-$in$-$process is $3,000$ units, which are $100\%$ complete for materials and $50\%$ complete for conversion costs. The beginning work$-$in$-$process inventory is $100\%$ complete for materials and $50\%$ complete for conversion.a$.$ What are the equivalent units for materials and conversion using the weighted average method?b$.$ What are the equivalent units for materials and conversion using the FIFO method?