The ALG Manufacturing Company has gathered the following information for the month of September:

6. The ALG Manufacturing Company has gathered the following information for the month of September: • 6,000 units in the beginning Work-in-Process Inventory (75% complete as to materials, 1/3 complete with respect to the conversion costs)• 60,000 units were started into production• 50,000 units were completed and transferred to the next department• The ending Work-in-Process Inventory is complete as to materials but only 3/8 complete with respect to conversion costs.What are the equivalent units of production (EUP) for the conversion costs in the month of September assuming ALG uses weighted-average process costing? What are the equivalent units of production for the conversion costs in the month of September assuming ALG uses first-in first-out (FIFO)?