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, 60,900 units. transferred out, 49,300 units. ending inventory, 20,900 units (materials are 100 percent complete; conversion costs are 14 percent complete). required: a. compute the equivalent units for materials using the weighted-average method. b. compute the equivalent units for conversion costs using the weighted-average method.