On September $1,$ Oriole Company had $30,150$ units in process, which were $32\%$ completed. Materials are added at the beginning of the process. During the month, $170,750$ units were started and $180,700$ completed and transferred out. Ending work in process inventory was $55\%$ complete.

$($a$)$

$$ Your answer is correct.

Calculate the equivalent units of production for materials if weighted$-$average were used.

Total equivalent unitscalculate the equivalent units of production for materials if FIFO were used