Company Make produces a product with two types of raw material. Conversion costs are

spread equally over the production process, but that is not the case for raw materials. Material

M is added halfway through the production process, while $50\%$ of material K is added at the

start and $50\%$ of material K is added at the end of the production process.

At the start of October $2013,300$ products were in $$work in process$$ all of them been through

$60\%$ of the production process. At the end of October $2013,250$ products were in $$work in

process$$ all of them been through $30\%$ of the production process. During October $2013,3,000$

products have been finished.

a$.$ Assume Make uses the FIFO$-$method. Determine the equivalent units of production for

conversion.

b$.$ Assume Make uses the weighted average method. Determine the equivalent units of

production for material K$.$

The following information for Make dealt with $2012.$