(LO 8-1,3) 8-20. Compute Equivalent Units: Weighted-Average Method 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 40 percent complete). Started this month, 252,000 units. Transferred out, 210,000 units. Ending inventory, 140,000 units (materials are 100 percent percent complete; conversion costs are 45 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