Pierce & Company provides the following information concerning the work in process at its plant: . Beginning inventory was partially complete (materials are 100 percent completes conversion costs are 61 percent complete). Started this month, 59,200 units. Transferred out, 49,000 units. Ending inventory, 20,500 units (materials are 100 percent complete; conversion costs are 15 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