Mat Attack manufactures yoga mats. The Pressing Department had the following data from the end of the most recent period: % Complete Units Materials Conversion WIP, May 1 620 95% 35% Units started in production in May 10,400 Units completed and transferred to the next department 10,640 100% 100% WIP, May 31 380 60% 40% Calculate the equivalent units using both the weighted-average and FIFO methods. Start by calculating the total equivalent units using the weighted average cost method. (Round interim and final calculations to the nearest whole unit.) Weighted Average Materials Conversion Units transferred to the next department 10,640 10,640 228 152 WIP, May 31 10,868 10,792 Total equivalent units Now calculate the total equivalent units using the FIFO method. (Round interim and final calculations to the nearest whole unit.) FIFO Materials Conversion WIP, May 1 Units started and completed 228 152 WIP, May 31 Total equivalent units