Sonic Marine produces sonar fishing equipment. The company's F5-300 Sonar units are produced in a single manufacturing department. All direct material used in the production of these units is added at the beginning of the process. Conversion costs (labor and overhead) are incurred evenly thereafter as each unit is assembled, adjusted, and tested. The company uses process costing and has provided the following information for F5-300 production in January and February: The units remaining in work in process at the end of January were approximately 70 percent complete with respect to their conversion costs. During the month of February, all of the beginning work in process units were completed and the units remaining in work in process at the end of the month were approximately 75 percent complete with respect to their conversion costs. Required: a. For the month of January, calculate the equivalent units of input resources used for direct materials and conversion. b. For the month of February, calculate the equivalent units of input resources used for direct materials and conversion. Note: For "Labor and overhead", do not round intermediate calculations and round up your final answer to the nearest whole unit