MediSecure, Inc., uses the FIFO method in its process costing system. It produces clear plastic containers for pharmacies in a process that starts in the Molding Department Data concerning that department's operations in the most recent period appear below. Beginning work in process: Units in process Completion with respect to materials Completion with respect to conversion Units started into production during the month Units completed and transferred out Ending work in process Units in process Completion with respect to materials Completion with respect to conversion 470 75% 31% 152,600 152,630 440 71% 15% Required: Compute the Molding Department's equivalent units of production for materials and conversion for the period. (Round your intermediate and final answers to the nearest whole number.) Materials Conversion Equivalent units of production