look at picture. thanks!

Pierce \& Company 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 60 percent complete) - Started this month, 60,500 units. - Transferred out, 51,000 units. - Ending inventory, 19,800 units (materials are 100 percent complete; conversion costs are 13 percent complete). Required: a. Compute the equivalent units for materials using FIFO. b. Compute the equivalent units for conversion costs using FIFO