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 (59% complete with respect to conversion)	16,300
Started in August	120,500
Completed	120,500
Work in process, August 31 (77% complete with respect to conversion)	16,300

Required:

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