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, 180,000 units. Transferred out, 150,000 units. Ending inventory, 100,000 units (materials are 100 percent complete; conversion costs are 15 percent complete).

Compute the equivalent units for materials and conversion costs using FIFO