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)	17,700
Started in August	118,400
Completed	118,400
Work in process, August 31 (80% complete with respect to conversion)	17,700

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 costs	?