Kelsey Products has provided the following information pertaining to equivalent units of production in its Cutting Department for the month of September:

All of the direct materials used in the Cutting Department are added at the beginning of the process. On September 1, beginning inventory was 30 percent complete with respect to conversion. On September 30, ending inventory was 80 percent complete with respect to conversion. Compute equivalent units of direct materials and conversion used by the Cutting Department in September.

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Direct Materials Conversion Units in beginning work in process, September 1... . . . . . . 8,000 Units started and completed in September.... .. . . . . ......? 16,000 nits m ending work in process, September 30. 3,000