A points Dittmair Products has provided the following information pertaining to equivalent units of production in its Cutting Department for the month of September Units in beginning work in process, September 1: Direct materials 5000, Conversion -- Units started and completed in September: Direct materials -- Conversion 15000 Units in ending work in process, September 30: Direct materials 2000, Conversion -- All of the direct materials used in the Cutting Department are added at the beginning of the process. On September 1, beginning inventory was 20 percent complete with respect to conversion. On September 30, ending inventory was 60 percent complete with respect to conversion. Compute o equivalent units of direct materials used by Cutting Department in September TT T Ariel (12 T-E- E