At the beginning of the month, the Painting Department of Skye Manufacturing had 28,000 units in inventory, 70% complete as to materials, and 20% complete as to conversion. During the month the department started 123,000 units and transferred 132,000 units to the next manufacturing department. At the end of the month, the department had 19,000 units in inventory, 40% complete as to materials and 15% complete as to conversion. If Skye Manufacturing uses the weighted average method of process costing, compute the equivalent units for materials and conversion respectively for the Painting Department.