1. please see attachment
   

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. 59,400 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. b. Compute the equivalent units for conversion costs using FIFO. Materials b. Conversion costs