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 58 percent complete).

Started this month, 59,600 units.

Transferred out, 50,900 units.

Ending inventory, 18,400 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.