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Beginning work-in-process is 2,000 units; units completed is 44,000 units and ending work-in-progress 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 material 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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