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 (62% complete with respect to conversion)	17,100
Started in August	121,900
Completed	121,900
Work in process, August 31 (79% complete with respect to conversion)	17,100

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.

\begin{tabular}{|l|l|c|c|} \hline & & \multicolumn{2}{|c|}{ Equivalent Units } \\ \cline { 3 - 4 } & & Materials & ConversionCosts \\ \hline a. & Using the weighted-average method & & \\ \hline b. & Using the FIFO method & & \\ \hline \end{tabular}