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	904,000
Units completed in January	928,000
Work in process, January 1 (25% complete with respect to conversion)	103,000
Work in process, January 31 (40% complete with respect to conversion)	79,000

Required:

1. Compute the equivalent units for materials costs and for conversion costs using the weighted-average method.
2. Compute the equivalent units for materials costs and for conversion costs using the FIFO method.