A company's records show the following information for August:

A, Started this month, 38,000

B. Ending inventory, 12,000 units 15% completed as to materials and 10% completed as to conversion cost

1. How many units were transferred out during the month?

  how many units were started and completed during the month?

  For materials, how many equivalent unit were produced?

  For conversion cost, how many equivalent units were produced?