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, 60,400 units.

Transferred out, 49,100 units.

Ending inventory, 21,100 units (materials are 100 percent complete; conversion costs are 14 percent complete).

Required:

a. Compute the equivalent units for materials using FIFO.

b. Compute the equivalent units for conversion costs using FIFO.