Pierce & Company provides the following information concerning the work in process at its plant:

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 58 percent complete). Started this month, 60,800 units Transferred out, 50,200 units. Ending inventory, 19,700 units (materials are 100 percent complete; conversion costs are 16 percent complete) Required a. Compute the equivalent units for materials using the weighted-average method. Equivalent units b. Compute the equivalent units for conversion costs using the weighted-average method. Equivalent units