The Malbim Company uses a process costing systemMaterials are added at the beginning of the processOn July $1,$ there are $400$ units in the beginning inventory that are $100\%$ complete as to materialsConcerning labor and overhead, however, the units in beginning Inventory $($July $1)$ are only $75$complete During July, $10,000$ units were started in production$7,000$ were completed and transferred to the next departmentOn July $31,$ the remaining $3,000$ units were $20\%$ complete concerning labor and overhead Require Using the Weighted Average method, calculate the equivalent units of I Direct Materials Direct Labor and Factory Overhead Using the FIFO method, calculate the equivalent units of Direct Materials Direct Labor and Factory Overhead$400$ units in the beginning inventory.