Magic Company adds materials at the beginning of the process in Department A. The following information on physical units for Department A for the month of August is available.

Work in process, August 1 (64% complete with respect to conversion)	16,100
Started in August	121,000
Completed	121,000
Work in process, August 31 (76% complete with respect to conversion)	16,100

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.