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.

$\backslash$table$[[$Units started in January,$901,000],[$Units completed in January,$925,000],[$Work in process, January $1(25\%$ complete with respect to conversion$),101,500],[$Work in process, January $31(40\%$ complete with respect to conversion$),77,500]]$

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,,$]$