A department began the month with 8,000 units in work in process inventory. These units were \(100 \%\) complete with respect to direct materials and \(40 \%\) complete with respect to conversion.
During the month, the department started 56,000 units and completed and transferred out 58,000 units. Ending work in process inventory includes 6,000 units, \(80 \%\) complete with respect to direct materials and \(70 \%\) complete with respect to conversion. The weighted average method of process costing is used.
1. Compute the department's equivalent units of production for the month for direct materials.
2. Compute the department's equivalent units of production for the month for conversion.