Beginning Work-in-Process is 3,000 units: 71,100 units completed, and ending Work-in-Process is 6,050 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? Complete this question by entering your answers in the tabs below. What are the equivalent units for materials and conversion using the FIFO method