ABC Company produces a special kind of insecticides. Materials are added at the end of the production in Mixing department. For the month of March 2020, the following were gathered: BWIP. 40% complete as to conversion 40,000 Started during the month 100,000 Transferred to Molding department 85.000 EWIP. 60% complete as to conversion 55,000 Equivalent units under FIFO for materials is