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, $68,000$ units.

Transferred out, $65,000$ units.

Ending inventory, $32,500$ units $($materials are $100$ percent complete; conversion costs are $60$ 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.