Beginning work-in-process is 2,000 units; units completed is 44,000 units, and ending work-in-process is 3,000 units, which are 100% complete for materials and 50% complete for conversion costs. The beginning work-in-process inventory is 100% complete for materials and 50% complete for conversion.
a. What are the equivalent units for materials and conversion using the weighted-average method?
b. What are the equivalent units for materials and conversion using the FIFO method?
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