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 (60% complete as to conversion costs)	155,000
Units started in March	610,000
Units transferred to Finishing Department in March	640,000
Work in process, March 31 (40% complete as to conversion costs)	125,000

Required a. Compute the equivalent units for materials costs and for conversion costs using the weighted-average method. Equivalent Units 690,000 Materials Conversion costs b. Compute the equivalent units for materials costs and for conversion costs using the FIFO method. Equivalent Units Materials Conversion costs