3) The packaging department at Banana Inc. had 840 units in work in process at the beginning of the period, which were 70% complete. During the period 14,900 units were completed and transferred to the shipping department. There were 1,200 units in process at the end of the period, which were 30% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. (10 points)