Department A is the first stage of Mann Company's production cycle. The following information is available for conversion costs for the month of April 2011:

UNITS

Work in process, beginning (60% complete) 20, 000

Started in April 340, 000

Completed in April and transferred to Department B 320, 000

Work in process, ending (40% complete) 40, 000

1. The equivalent units for the material cost calculation under FIFO method is

2. The equivalent units for the material cost calculation under average method is