A company uses the weighted average method. All materials are added at the beginning of the process. The following data is given: Units in process at the beginning of the moneth are 10,000 with 25% completed, units completed and transferred out is 60,000, units in process at the end of the month is 20,000 with 60% cpmpleted with respect to conversion costs. How do you calculate the equivalent units of producation in materials and the equivalent units of production in conversion?