Work in process, August 1 (61% complete with respect to conversion) Started in August Completed Work in process, August 31 (76% complete with respect to conversion) 16,100 118,400 118,400 16,100 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. Equivalent Units Conversion Materials Costs a. Using the weighted-average method b. Using the FIFO method