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 60 percent complete). Started this month, 59,600 units. Transferred out, 50,100 units. Ending inventory, 19,800 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