Zorzi Corporation uses a process costing system. The following information is available for one department in December.

Percent Completed

Units Materials Conversion

Work in Process December 1 30,000 65% 30%

Work in Process December 31 15,000 80% 40%

The Department started 175,000 units into production during the month and transferred 190,000 completed units

To the next department.

Required:

Compute the equivalent units of production for December assuming that the company uses the weighted-average method of accounting for units and costs.

Compute the equivalent units of production for December assuming that the company uses the FIFO method of accounting for units and costs.