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, $67,500$ units.

Transferred out, $64,500$ units.

Ending inventory, $32,250$ units $($materials are $100$ percent complete; conversion costs are $60$ percent complete$).$

Required:

a$.$ Compute the equivalent units for materials using FIFO.

b$.$ Compute the equivalent units for conversion costs using FIFO.