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)	151,000
Units started in March	602,000
Units transferred to Finishing Department in March	632,000
Work in process, March 31 (30% complete as to conversion costs)	121,000

Required:

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

	Equivalent Units
Materials
Conversion costs

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

	Equivalent Units
Materials
Conversion cost