Morgan Industries, Inc., mass-produces street light. Materials used in constructing the body of the lights added at the start of the process, while the materials used in wiring the lights are added at the halfway point. All labor and overhead are added evenly throughout the manufacturing process. Morgan uses process costing and had the following unit production information available for the months of March and April: In March, the lights in beginning work in process were approximately 60 percent complete, while those in ending work in process were only 20 percent complete. In April, the units remaining in ending work in process were 70 percent complete. All lights in ending work in process are finished during the next month. For the month of March, calculate the equivalent units of production for the three major cost 8 categories-body materials, wiring materials, and labor and overhead. For the month of April, calculate the equivalent units of production for the three major cost categories-body materials, wiring materials, and labor and overhead