Radford Products adds materials at the beginning of the process in Department $A.$ The following information on physical units for Department A for the month of January is available.

Units started in January

Units completed in January

Work in process, January $1(25\%$ complete with respect to conversion$)$

Work in process, January $31(40\%$ complete with respect to conversion$)$

$905,000$

$929,000$

$103,500$

$79,500$

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.

$\backslash$table$[[,$Equivalent Units$],[$Materials$,\backslash$table$[[$Conversion$],[$Costs$]]],[$a$.$ Using the weighted$-$average method,,$],[$b$.$ Using the FIFO method,,$]]$