Draper Corporation computed the physical flow of units for Department D for the month of December as follows: Units completed From work in process on December 1 20,000 From December production 77,000 Total 97,000 Materials are added at the beginning of the process. Units of WIP at December 31 were 14,000. As to conversion costs, WIP at December 1 was 80 percent complete and WIP at December 31 was 50 percent complete. Using the FIFO method, what are the equivalent units of production for materials and conversion costs for the month of December, respectively