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 59 percent complete). Started this month, 59,100 units. . Transferred out, 49,900 units. Ending inventory, 18,800 units (materials are 100 percent complete conversion costs are 16 percent complete). Required: a. Compute the equivalent units for materials using FIFO. b. Compute the equivalent units for conversion costs using FIFO, Equivalent Unit Materials Conversion costs b