Exercise $8-26($Algo$)$ Compute Equivalent Units: Ethical Issues $($LO $8-1,3,5)$

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.

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.