Pierce & Company provides the following information concerning the work in process at its plant:

• Beginning inventory was partially complete (materials are 100 percent complete; conversion costs are 40 percent complete).

• Started this month, 252,000 units.

• Transferred out, 210,000 units.

• Ending inventory, 140,000 units (materials are 100 percent complete; conversion costs are 45 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.