Using the weighted-average method, compute the equivalent units of production if the beginning inventory consisted of 25,000 units; 57,000 units were started in production; and 65,000 units were completed and transferred to finished goods inventory. For this process, materials are added at the beginning of the process, and the units are 30% complete with respect to conversion.

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