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 59 percent complete).
	Started this month, 59,100 units.
	Transferred out, 50,200 units.
	Ending inventory, 19,300 units (materials are 100 percent complete; conversion costs are 14 percent complete).

Required:

(a)	Compute the equivalent units for materials using FIFO.

(b)	Compute the equivalent units for conversion costs using FIFO. Please show steps. Thanks