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 40 percent complete).

Started this month, 252,000 units.

Transferred out, 210,000 units.

Ending inventory, 140,000 units (materials are 100 percent complete; conversion costs are 45 percent complete).

Required:

a. Compute the equivalent units for materials using FIFO.

b. Compute the equivalent units for conversion costs using FIFO.

I found the answer for part a. but I'm confused on how to calculate part b., I've viewed other questions like this one on chegg and I'm stuck on how to complete beginning inventory balance.