Requirement $2.$ Assume that the direct materials are added at the beginning of the mixing process and conversion costs are added evenly throughout the process. The Mixing Department completed and transferred out $60,000$ liters during June. The$40,000$ liters remaining in Mixing$$ Department's ending$$ Work$-$in$-$Process Inventory were$100\%$ complete for direct materials and $60\%$ complete for conversion costs. Compute the equivalent units of production for direct materials and conversion costs for the Mixing Department. $($Complete all input fields. Enter a $0$ for any zero$$ balances.$)$