Croda Company has 1,300 units of beginning inventory in their WIP which are 72% complete with respect to conversion costs. During the period, 23,200 units were completed and transferred leaving 2,200 units in the WIP at the end of the period. Ending inventory is only 40% complete with respect to conversion costs. Both beginning and ending inventory are 100% complete with respect to direct materials. Assume that the weighted-average method is used.

Calculate the equivalent units of production for direct materials and conversion costs. Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole unit.

	Inputs			Outputs
	Beginning WIP	Add Current Month	Total Production	Completed Transfer Out	Ending WIP	Total Outputs
Direct Materials Units	Answer	Answer	Answer	Answer	Answer	Answer
% Equivalent Completed				Answer%	Answer%
Conversion Equivalent Units			Answer	Answer	Answer	Answer