Trevor Mills produces agricultural feed at its only plant. Materials are added at the beginning of the process. Information on work-in-process in December follows:

• Beginning inventory, 16,000 partially complete units, 10 percent complete with respect to conversion costs.
• Units started in December, 77,000 units.
• Units transferred out in December, 73,000 units.
• Ending inventory, 20,000 units, 62 percent complete with respect to conversion costs.

Required:

Compute the equivalent units for materials and conversion costs for December using the FIFO method.