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 58 percent complete) Started this month, 59,000 units. Transferred out, 51,000 units. Ending inventory, 19,300 units (materials are 100 percent complete conversion costs are 16 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. Equivalent Units a Materials Conversion costs b