8) The Baking Department of Sweet Cakes Co. had 20,000 partially completed units in work in process at the end of August. All of the direct materials had been added to these units, but the units were only 70% of the way through the conversion process. In addition, 45,000 units had been completed and transferred out of the Baking Department to the Packaging Department during the month. A. What are the total equivalent units for direct materials? B. What are the equivalent units for conversion costs