value. 150 points Magic Company adds materials at the beginning of the process in Department A. The following information on physical units for Department A for the month of August is avalable: work in process, August 1 (59% complete with respect to conversion) Started in August Completed work in process, August 31 (75% complete with respect to conversion) 17,600 119,700 119,700 17,600 Required: a. Compute the equivalent units for materials costs and for conversion costs using the weighted-average method Materials Conversion conts