Beginning Work$-$in$-$Process is $4,400$ units; $64,200$ units completed, and ending Work$-$in$-$Process is $6,650$ units, which are $100\%$ complete for direct materials and $50\%$ complete for conversion costs. The beginning WIP Inventory is $100\%$ complete for direct materials and $50\%$ complete for conversion.

Required:

$1.$ What are the equivalent units for materials and conversion using the weighted$-$average method?

$2.$ What are the equivalent units for materials and conversion using the FIFO method?