At the beginning of the month, the Forming Department of Martin Manufacturing had 26,000 units in inventory, 30% complete as to materials, and 15% complete as to conversion. During the month the department started 76,000 units and transferred 86,000 units to the next manufacturing department. At the end of the month, the department had 16,000 units in inventory, 90% 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