required 1&2 om both pictures thank you:)

Exercise 6-31 (Algo) Equivalent Units; Weighted-Average and FIFO Methods [LO 6-2, 6-4, 6-5) Murray Chemical Company refines a variety of petrochemical products. These data are from the firm's Houston plant Work-in-process inventory, September 1 4,100,000 gallons Direct materials 50% completed Conversion 20% completed Units started in process during September 6,000,000 gallons Work-in-process inventory, September 30 2,630,000 gallons Direct materials 40% completed Conversion 60% completed Required: 1. Compute the equivalent units of direct materials and conversion for the month of September using the weighted-average method. 2. Compute the equivalent units of direct materials and conversion for the month of September using the FIFO method. Weatherly Lumber Company processes wood pulp for manufacturing various paper products. The company employs a process costing system for its manufacturing operations. All direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. This is the company's production schedule for May Percent Completed Materials Conversion 100% 50% Tons of Pulp 3,000 10.000 13,000 Work-in-Process Inventory, May 1 Started during May Units to account for Units from beginning Work-in-process, which were completed and transferred out during May Started and completed during May Work-in-Process Inventory, May 31 Total units accounted for 3,000 6,000 4.000 13,000 100% 50 The following cost data are available: $ 43,270 122,170 Work in Process Inventory, May 1 Direct materials Conversion Costs incurred during May Direct materials Conversion 154,200 197,600 Required: 1. Calculate the equivalent units of direct materials and conversion during May. Use the weighted average method. 2. Calculate the cost per equivalent unit for both direct materials and conversion during May. Use the weighted average method