Missouri Corporation shows 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, 59,400 units.
	Transferred out, 50,900 units.
	Ending inventory, 19,500 units (materials are 100 percent complete; conversion costs are 17 percent complete).

Required:

(a)

Compute the equivalent units for materials using the weighted-average method.

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