At the beginning of the month, the Forming Department of Martin Manufacturing had 19,000 units in inventory, 30% complete as to materials, and 15% complete as to conversion. During the month the department started 69,000 units and transferred 75,500 units to the next manufacturing department. At the end of the month, the department had 12,500 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. Multiple Choice O O 85,500 materials: 83,000 conversion O 66,500 materials: 64,000 conversion