Holly Company has the following information for December 1 to December 31. All direct materials are 100% complete Work-in-Process Completed 838 units and transferred $ 28,750 to finished goods inventory 62,100 39,180 $ 156,459 Beginning balance December 230 units, 2ex complete for conversion Direct materials Direct labor Factory overhead Property taxes Depreciation Utilities Indirect labor Ending balance December 31, 330 units, 4es complete 6,600 33,500 18,600 4,600 ws 36,792 Required: 1. Calculate equivalent units using the weighted average and FIFO methods