Can someone explain to me the difference between these two questions? I find 88,000 to be the answer to both questions, but I feel like that can't be right.

Given the following data, compute equivalent units of production for conversion costs:

Beginning Work in Process8,000 units, 40% complete

Units Completed and Transferred Out90,000 units

Ending Work in Process6,000 units, 20% complete.

a. 88,000 b. 91,200 c. 94,400 d. 96,000

Given the following data, compute equivalent units of production for materials costs. Materials are added at the beginning of the process.

Beginning Work in Process8,000 units, 40% complete

Units Completed and Transferred Out90,000 units

Ending Work in Process6,000 units, 20% complete.

a. 88,000 b. 91,200 c. 94,400 d. 96,000