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 61 percent complete). Started this month, 59,900 units. Transferred out, 49,100 units. Ending inventory, 20,300 units (materials are 100 percent complete; conversion costs are 14 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.