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.

c$.$ The company president has been under considerable pressure to increase income. He tells the controller to change the estimated completion for ending work in process to $45$ percent $($from $25$ percent$).$

c$-1.$ What effect will this change have on the unit costs of units transferred to finished goods in March?

c$-2.$ Would this be ethical?

c$-3.$ Is this likely to be a successful strategy for affecting income over a long period of time?