At the beginning of the month, the Forming Department of Martin Manufacturing had 25,000 units in inventory, 25% complete as to materials, and 10% complete as to conversion. During the month the department started 75,000 units and transferred 84,500 units to the next manufacturing department. At the end of the month, the department had 15,500 units in inventory, 80% complete as to materials and 60% complete as to conversion. If Martin Manufacturing uses the weighted average method of process costing, compute the equivalent units for materials and conversion respectively for the Forming Department.