Alexandra Company’s Molding Department opened on July 1. During July, 70,000 units were completed and transferred out to the next department. On July 31, the 10,000 units which remained in inventory were 40% complete with respect to conversion costs and 100% complete with respect to materials.

How many equivalent units of work did the Molding Department complete during July for materials and conversion costs?

Materials ___________ units

Conversion Costs _________ units