O'Malley Corp, uses a weighted average process costing system. Material is added at the beginning of the production process and overhead is applied on the basis of direct labor. O'Malley's records indicate units were in process at the beginning of May; these units were $30\%$ complete as to conversion. May's ending inventory was $35\%$ complete as to conversion.

$\backslash$table$[[$Beginning WIP Inventory,Physical Units$],[$Started$,70,000],[$Completed$,445,300]]$

a$.$ What are the equivalent units of production for direct material?

b$.$ What are the equivalent units of production for conversion?

$\backslash$table$[[,$Physical Units,Direct Material,Conversion$],[$Beginning WIP Inventory,$,70,000,70,000,70,000],[$Started & Completed,$,427,500,357,500,308,500],[$Ending WIP Inventory,$,87,800,87,800,30,730],[$Equivalent Units of Production $($EUP$),,585,300,513,500,458,230]]$