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 (61% complete with respect to conversion)	17,700
Started in August	118,900
Completed	118,900
Work in process, August 31 (71% 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.

b. Compute the equivalent units for materials costs and for conversion costs using the FIFO method.