This is what the question is.

Pierce & Company provides the following information concerning the work in process at its plant Beginning inventory was partially complete (materials are 100 percent complete, conversion costs are 59 percent complete) Started this month, 60,400 units. Transferred out 50,600 units. Ending inventory, 19,900 units (materials are 100 percent complete conversion costs are 14 percent complete) . . Required: a. Compute the equivalent units for materials using FIFO. b. Compute the equivalent units for conversion costs using FIFO. Equivalent Units Materials Conversion costs b