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 78,000 units and transferred 80,000 units to the next manufacturing department. At the end of the month, the department had 17,000 units in inventory, 80% complete as to materials and 60% complete as 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.