Using the weighted-average method, compute the equivalent units of production for a new company that started 83,000 units into production and transferred 67,000 to the second department. Assume that beginning inventory was 0. Conversion is considered to occur evenly throughout the process, while materials are added at the beginning of the process. The ending inventory for Equivalent Units: Conversion is 8,000 units.

Equivalent Units of Materials	fill in the blank 1
Equivalent Units of Conversion	fill in the blank 2