CORN is a one-process business using a process cost system and average costing, beginning inventory was 4000 physical units (100% materials, 50% conversion); units added were 21000, units physically completed and transferred to finished goods were 20000 units and ending inventory had 5000 physical units (100% complete for materials, 40% for conversion costs. In blank one, calculate equivalent units for materials. In blank two, calculate equivalent units (of production) for conversion costs. Blank # 1 Blank # 2