I need the answer for part B.

Pierce & Company provides the following information concerning the work in process at its plant: Beginning inventory was partially complete (materials are 100 percent complete; conversion costs are 62 percent complete). . Started this month, 60,200 units. Transferred out. 51,000 units. Ending inventory, 20,500 units (materials are 100 percent complete; conversion costs are 14 percent complete). Required: a. Compute the equivalent units for materials using the weighted average method. b. Compute the equivalent units for conversion costs using the weighted average method. Equivalent Units 71,500 a Materials Conversion costs