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