During August, the production department of a process manufacturing system completes a number of units of a product and transferred them to finished goods. Of these transferred units, 75,000 were in process in the production department at the beginning of August and 387,000 were started and completed in August. August's beginning inventory units were 60% compete with respect to materials and 40% complete with respect to labor. At the end of August, 64,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to labor.
a) Compute the number of units transferred to finished goods.
b) Compute the number of equivalent units with respect to both materials used and labor used in the production department for August using the weighted-average method.