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. Levittowns production quantity schedule for November is reproduced in the next column.
Work-in-process November 1	(60% complete as to conversion costs)	1,250
Units started during November		5,250
Total units to account for		6,500
Units completed and transferred out from beginning inventory		1,250
Units started and completed during November		3,250
Work-in-process on November 30	(20% complete as to conversion costs)	2,000
Total units accounted for		6,500
Using the FIFO method, Levittowns equivalent units for direct materials for November are
	Answer:
Using the weighted-average method, Levittowns equivalent units for direct materials for November are
	Answer: