Purugganan Manufacturing has the following data for the month:

Quantity data:

WIP, beg (25%$(25\%$ complete)$)$

Started in process

50,000$50,000$

130,000$130,000$

WIP, end (60%$(60\%$ complete)20,000$)20,000$

Materials are applied using the following:

20%$20\%$ at the start of the process

50%$50\%$ when the process is 55%$55\%$ complete

30%$30\%$ when the process is 90%$90\%$ complete

Conversion costs are applied evenly throughout the process.

Required: Compute for the equivalent units of production using.

a.$.$ Average Method

b.$.$ FIFO Method