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:

Physical Units

Beginning work in process, August $118,000$

Started during the August $90,000$

Ending work in process, August $3124,000$

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$.105,600.$