$22)$ Taylor Manufacturing has two departments, Department I and Department II$,$ before being transferred to Finished Goods. The company has the following information during the current period for Department I:

Beginning Work$-$in$-$Process costs $$12,000$ for Direct Materials $$16,000$ for Conversion Costs

Costs added during the period $$33,000$ for Direct Materials $$38,600$ for Conversation Costs

Beginning Work$-$in$-$Process Inventory $10,000$ units

Started in production $35,000$ units

Transferred to Department II $40,000$ units

Ending Work$-$in$-$Process Inventory $5,000$ units

Direct materials are added at the beginning of the process. Units in ending Work$-$in$-$Process Inventory were $40\%$ complete with respect to conversion costs.

$1.$ Compute the Department I$$s equivalent units of production for direct materials and for conversion costs.

$2.$ Compute the total costs of the units

a$.$ completed and transferred out to Department II$.$

b$.$ in Department I$$s ending Work$-$in$-$Process Inventory as units in process.