Complete this problem and show your work, please

Department A had 5,000 units of work in process that were 60% completed at the beginning of the period; 31,000 units were completed and transferred during the period, and 2,000 units were 80% completed at the end of the period. All materials were added at the beginning of the process.

Determine the number of equivalent units for (a) direct materials and (b) conversion.