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, 73,500 units.

Transferred out, 70,500 units.

Ending inventory, 35,250 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.