At the beginning of the month, the Forming Department of Martin Manufacturing had 13,000 units in Inventory. 30% complete as to materials, and 90% complete as to conversion. During the month the department started 63.000 units and transferred 66,500 units to the next manufacturing department the end of the month, the department had 9,500 units in Inventory, 80% completo as to materials and 60% complete as to conversion. I Martin Manufacturing uses the weighted average method of process costing compute the equivalent units for merials and conversion respectively for the Forming Department Multiple Choice 74.100 materials: 72,200 conversion 61.700 materials; 64,300 conversion 70.200 materials: 72,200 conversion 61100 materials: 59.200 conversion