At the beginning of the month, the Painting Department of Skye Manufacturing had 38,000 units in inventory, 80%s to materials, and 20% to conversion. During the month the department started 133,000 units and transferred 147,000 units to the next manufacturing department. At the end of the month, the department had 24,000 units in inventory, 30% to materials and 15% to conversion. If Skye Manufacturing uses the weighted average method of process costing, compute the equivalent units for materials and conversion respectively for the Painting Department.