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, 60,300 units Transferred out, 50,500 units. Ending inventory, 19,500 units (materials are 100 percent complete; conversion costs are 15 percent complete) Required: a. Compute the equivalent units for materials using FIFO Equivalent units b. Compute the equivalent units for conversion costs using FIFO. Equivalent units