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Beginning Work-in-Process is 2,800 units; 68,700 units completed, and ending Work-in-Process is 3,900 units, which are 100% complete for direct materials and 50% complete for

Beginning Work-in-Process is 2,800 units; 68,700 units completed, and ending Work-in-Process is 3,900 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?

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