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, 60,600 units.
• Transferred out, 50,600 units.
• Ending inventory, 20,400 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.