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, 59,400 units. - Transferred out, 50,700 units. - Ending inventory, 20,900 units (materials are 100 percent complete; conversion costs are 13 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