Given the following data: Beginning Work in Process - 8,000 units - 40% complete Units Completed and Transferred Out - 90,000 units Ending Work in Process - 6,000 units - 20% complete 1. Assuming that materials are added at the beginning of the process, how much are the equivalent units of production for Material Costs?

2. Using the exact same information as in question above, what are the equivalent units of production for conversion costs?