Covid Co add materials at the end of the process in Department B. The following information pertain to Department B's work in process during June.

Work in process, June 1 Units

(60% completed as to conversion cost) ......................3,000.00

Started in June ............................................................................... 25,000.00

Completed ........................................................................................ 20,000.00

Work in process, June 30

(75% completed as to conversion cost) ........................ 8,000.00

What are the equivalent units of production for the month of June?

• Using Weighted Average Method
• Using FIFO Method