Dairy Direct is a milk processing company that has two departments. The Processing Department pasteurizes the milk and performs other tasks, such as adding vitamins. All materials are added at the beginning of the process and conversion costs are spread evenly throughout the process. The Bottling Department receives the pasteurized milk and pours it into one-gallon containers that are already labeled. Dairy Direct uses a process cost system. Dairy Direct uses a FIFO assumption when valuing inventory. For Dairy Direct, a unit is one gallon of milk.

The following data were compiled in the Processing Department at Dairy Direct for the month of April:

Gallons of milk in process on April 1 (25% complete)	10,000
Gallons of milk completed during April	83,000
Gallons of milk in process on April 30 (60% complete)	7,000

Calculate the total equivalent units for direct materials and conversion costs for the Processing Department at Dairy Direct for the month of April. If an amount is zero, enter "0".

	Total Whole Units	Percent Materials Added in Period (%)	Equivalent Units for Direct Materials	Percent Conversion Completed in Period (%)	Equivalent Units for Conversion
Inventory in process, beginning of period
Started and completed during the period
Transferred out of Processing (completed)
Inventory in process, end of period
Total units to be assigned costs