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$)$

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.