Levittown Company employs a process cost system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are added proportionately. Levittown's production quantity schedule for November is reproduced in the next column.7
Work-in-process November 1	(60% complete as to conversion costs)	1,500
Units started during November		5,500
Total units to account for		7,000
Units completed and transferred out from beginning inventory		1,500
Units started and completed during November		3,500
Work-in-process on November 30	(20% complete as to conversion costs)	2,000
Total units accounted for		7,000
Using the FIFO method, Levittown's equivalent units for direct materials for November are
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Using the weighted-average method, Levittown's equivalent units for direct materials for November are
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