Please help with the last section of weighted average and FIFO

Question 4 Icy Delight Company, which manufactures quality ice cream sold at premium prices, uses a single production department. Production begins with the blending of various ingredients, which are added at the beginning of the process, and ends with the packaging of the ice cream. Packaging occurs when the mixture reaches the 90% stage of completion. The two-litre cartons are then transferred to the shipping department for shipment. Labour and overhead are added continuously throughout the process. Manufacturing overhead is applied on the basis of direct labour hours at the rate of $3 per hour. The company has always used the weighted average method to determine equivalent units of production and unit costs. Now, production management is considering changing from the weighted average method to the first-in, first-out method. The following data relate to actual production during the month of May: Costs Work in process inventory, May 1 (16,000 litres; 15% complete) Direct materials (ingredients) Direct labour ($10 per hour) Manufacturing overhead $45,600 6,250 1,875 Costs Incurred Direct materials (ingredients) $228,400 Direct materials (cartons) 7,000 Direct labour ($10 per hour) 35,000 Manufacturing overhead 10,500 Production Units Litres Work in process inventory, May 1 (15% complete) 16,000 Started in May 84,000 Sent to shipping department 80,000 Work in process inventory, May 31 (95% complete) 20,000 Prepare a schedule of equivalent units for each cost element for the month of May using (1) the weighted average method, and (2) the first-in, first-out method. (Do not leave any answer field blank. Enter o for amounts.) (1) Weighted Average Equivalent Units Physical Units Material 1 Material 2 Conversion Costs Quantities Units to be accounted for Work in process, beginning 116000 Started in May 184000 Total units T100000 Units accounted for Completed 180000 180000 180000 180000 Work in process, ending 120000 Material 1 20000 Material 2 120000 Conversion T19000 Total equivalent units T100000) 1100000 7100000 199000 (2) First-in, first-out Equivalent Units Material 2 Conversion Costs Physical Units Material 1 116000 Quantities Units to be accounted for Work in process, beginning Started in May Total units Units accounted for Work in process, beginning 184000 T100000 T16000 X Material 1 16000 116000 Material 2 Conversion Started and completed Work in process, ending Material 1 113600 164000 164000 164000 164000 T20000 120000 Material 2 20000 Conversion 19000 Total equivalent units 100000 184000 1100000 196600 x Your answer is incorrect. Try again. Calculate the cost per equivalent unit for each cost element for the month of May using (1) the weighted average method, and (2) the first-in, first-out method. (Round answers to 2 decimal places, e.g. 52.75.) (1) Weighted Average Material 1 Material 2 Conversion Costs Cost per equivalent unit 3.98 2.74 0.70 (2) First-in, first-out Material 1 Material 2 Conversion Costs Cost per equivalent unit 3.26 2.72 0.07