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 (60% complete with respect to conversion)	17,600
Started in August	120,900
Completed	120,900
Work in process, August 31 (78% complete with respect to conversion)	17,600

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.