Aaron Company has a process costing system. All materials are introduced when conversion costs reach 50 percent. The following information is available for physical units during March. Work in process, March 1 (70% complete as to conversion costs) 169,000 Units started in March 638,000 Units transferred to Finishing Department in March 668,000 Work in process, March 31 (30% complete as to conversion costs) 139,000

Required: (a) Compute the equivalent units for materials costs and for conversion costs using the weighted-average method.

(b)Compute the equivalent units for materials costs and for conversion costs using the FIFO method