Beginning Work In Process is 4750 units; 63900 units completed, and ending Work In Process is 6,600 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: What are the equivalent units for materials and conversion using the weighted average method? What are the equivalent units for materials and conversion using the FIFO method?