Units of production data for two departments for August of the current fiscal year are as follows: Stamping Polishing Department Department Work in process, August 1 5,000 units 2,000 units 40% completed 25% completed Completed and transferred to next processing department during August 30,000 units 28,000 units Work in process, August 31 3,000 units 4,000 units 80% completed 60%completed If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for August for the Stamping Department.

If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for August for the Stamping Department