Process costing is being used in the production of mass-produced household goods At the beginning of Year One the company has 30,000 units that are 80% complete as to materials but only 30% complete as to conversion 90,000 units were both started and completed during the year 10,000 remaining units are 60% complete as to materials and 10% complete as to conversion costs, What are the company's equivalent units for materials and conversion using the FIFO method?