Use the following information to answer the next $2$ questions:

Henry Incorporated manufactures a high volume of identical flashlights called the Illumin$-8.$ The company reported the following for the month of August:

$\backslash$table$[[$Beginning work in process, August $1,$Physical Units$],[$Started during the August,$18,000],[$Ending work in process, August $31,90,000],[,24,000]]$

Materials are added at the beginning of the process. The beginning inventory was $60\%$ complete with respect to conversion, and ending inventory was $90\%$ complete with respect to conversion.

$4.$ What is Henry's equivalent units for materials in August using the weighted average method?

a$.84,000.$

b$.90,000.$

c$.108,000.$

d$.66,000.$

$5.$ What is Henry's equivalent units for conversion in August using the FIFO method?

a$.98,400.$

b$.94,800.$

c$.108,000.$

d$.105,600.$