Jones Metals has two processing departments, Fabrication and Assembly. Metal is placed into production in the Fabrication Department, where it is cut, formed, or ground into various components. These components are transferred to Assembly, where they are welded, polished, and hot-dip galvanized with sealant. The production data follow for these two departments for March 2011: Fabrication Beginning WIP inventory (100% complete as to material; 45% complete as to conversion) 5,000 Units started during month 39,000 Ending WIP inventory (100% complete as to material; 80% complete as to conversion) 6,800 Assembly. Beginning WIP inventory (0% complete as to sealant; 15% 1,500 complete as to conversion) Units started during month ? Ending WIP inventory (100% complete as to sealant; 75% complete as to conversion) 4,600 REQUIRED: 1. Equivalent units of production for materials under Fabrication using FIFO method is? 2. Equivalent units of production for materials under Assembly using FIFO method is?