Ablan Co. produces a special kind of insecticides. Materials are added at the end of the production of Mixing Department. For the month of March, 2011, the following data were gathered: No. of Units Work-in-process March 1, 40% complete as to conversion costs 40,000 Started in process during the month 100,000 Transferred to the Molding Department 85,000 Lost units in processing 10,000 Work-in-process, March 31, 60% complete as to conversion costs 45,000 The costs corresponding to the lost units were absorbed by the remaining units. Using FIFO method, 1. What are the equivalent units for the materials unit cost calculation? 2. What are the equivalent units for the conversion costs calculation