The Assembly Department uses a process cost accounting system. The department adds materials and incurs conversion costs uniformly throughout the process. During May, $200,000 of materials costs and $95,000 in conversion costs were charged to the department. The beginning Work in Process inventory was $63,000 on May 1, comprised of $40,000 of materials costs and $23,000 of conversion costs. The company employs the FIFO method of process costing.

Other data for the month of May are as follows:

Beginning Work in Process inventory, 5/1 25,000 units (40% complete)

Units completed and transferred out 50,000 units

Ending Work in Process inventory, 5/31 30,000 units (30% complete)

1. How many physical units have to be accounted for in May? What are the equivalent units of production for materials and for conversion costs for the month of May?