At the beginning of the month, the Forming Department of Martin Manufacturing had 10,000 units in inventory, 30% to materials, and 10% to conversion. During the month the department started 60,000 units and transferred 62,000 units to the next manufacturing department. At the end of the month, the department had 8,000 units in inventory, 80% to materials and 60% to conversion. If Martin Manufacturing uses the FIFO method of process costing, compute the equivalent units for materials and conversion respectively for the Forming Department.