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 the weighted-average method. Compute the equivalent units for conversion costs using the weighted-average method.