Southern Company manufactures a product that passes through two processes. The following information is available for the first department for August:

• Beginning work-in-process consisted of 12,000 units that were 85 percent complete with respect to conversion.
• Ending work-in-process consisted of 7,500 units that were 30 percent complete with respect to conversion.
• 70,500 units were started in process during the month.
• All materials are added at the beginning of the process.

Compute equivalent units in process for Materials and Conversion using the weighted average method.