Case 20.1 The Made Rite Shoe Corporation uses a process costing system. In the Cutting Department, 4,000 units were started and by the end of the period, all but 400 units had been completed. The 400 units were 80% complete regarding materials and 40% complete regarding conversion. Costs added during the current period include 566,300 for materials and $70,004 for conversion. 46) Refer to Case 20.1. What is the number of equivalent units tor direct materials? 47) Refer to Case 20.1. What is the number of equivalent units for conversion