Zahn Industries uses process costing system. During October, the finishing department had 30,000 units in beginning work-in-process inventory and 45,000 units in ending work in process inventory. During the month, 95,000 units were transferred in from the previous department. Materials are added at the end of the process and conversion costs are added uniformly throughout the process. Beginning work-in-process was 20% complete with respect to conversion costs; ending inventory was 40% complete with respect to conversion costs. If Zahn uses weighted-average costing, the equivalent units of production for materials and conversion costs are: