Draper Corporation computed the physical flow of units for Department D for the month of December as follows: Units completed From work in process on December 1 20,000 From December production 80,000 Total 100,000 Materials are added at the beginning of the process. Units of WIP at December 31 were 15,000. As to conversion costs, WIP at December 1 was 70 percent complete and WIP at December 31 was 40 percent complete. Using the FIFO method, what are the equivalent units of production for materials and conversion costs for the month of December, respectively?