52.000 Summer 20 Manufacturing manufactures paintings and uses process costing. There are three processing departments-Cutting, Painting and Packaging. Following is information for the current month for the Painting Department. Beginning work in process inventory units 5,000 Units transferred in from the Cutting Department 55,000 Units completed and transferred to the next department Ending work in process inventory units 8,000 Ending Inventory % complete as to materials costs 70% Ending Inventory % complete as to conversion costs For the Painting Department, what was the TOTAL number of equivalent units of production in the current month for 1. Direct Materials and 2. Conversion Costs 45%