Howe Company has $4,000$ units in beginning work$-$in$-$process for May. These units are $60\%$ as to direct labor and factory overhead. All materials are added at the beginning of the process. During the month, $12,000$ units are placed in production for the first time. On May $31$st$,$ there are $3,000$ units still in process $,35\%$ complete as to direct labor and overhead $.$ Using both the FIFO and Weighted $-$Average methods $,$ compute the equivalent units of production for May