Kronk, Incorporated 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 10 percent complete).

Started this month, 65,000 units.

Transferred out, 62,000 units.

Ending inventory, 36,000 units (materials are 100 percent complete; conversion costs are 65 percent complete).

Required:

Compute the equivalent units for materials using FIFO.

Compute the equivalent units for conversion costs using FIFO.