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 avallable.

$\backslash$table$[[$Units started in January,$908,000],[$Units completed in January,$932,000],[$Work in process, January $1(25\%$ complete with respect to conversion$),105,000],[$Work in process, January $31(40\%$ complete with respect to conversion$),81,000]]$

Required:

$0.$ Compute the equivalent units for materials costs and for conversion costs using the welghted$-$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,,$]]$