The following data show the units in beginning work in process inventory, the number of units started, the number of units transferred, and the percent completion of the ending work in process for conversion. Given that materials are added 50% at the beginning of the process and 50% at the end of the process, what are the equivalent units for material and conversion costs for each quarter using the weightedaverage method? Assume that the quarters are independent.

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Quarter Beginning Work in Process 1 2 3 4 2,500 3,600 6,500 Started 255,000 275,000 290,000 300,000 Transferred Out 235,000 250,000 275,000 280,000 Conversion (%) 50 40 45 60