Holly Company has the following information for December 1 to December 31. All direct materials are 100% complete.

Work-in-Process
Beginning balance December 615 units, 20% complete for conversion	$	57,810	Completed 2,420 units and transferred to finished goods inventory	$575,960
Direct materials		239,580
Direct labor		121,000
Factory overhead
Property taxes		10,550
Depreciation		35,800
Utilities		20,500
Indirect labor		6,500
Ending balance December 31, 715 units, 40% complete	$	69,355

Required:

Calculate equivalent units for material and conversion costs using the weighted-average and FIFO methods.