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

Beginning balance December 360 units, 20% complete for conversion	$	42,480	Completed 880 units and transferred to finished goods inventory	$234,960
Direct materials		62,480
Direct labor		73,040
Factory overhead
Property taxes		6,100
Depreciation		32,600
Utilities		26,500
Indirect labor		4,400
Ending balance December 31, 460 units, 40% complete Calculate equivalent units using the weighted-average and FIFO methods.	$	55,660