Department B had a beginning inventory of $13,125$ units that was $40\%$ complete for both materials and conversion costs.Department B had an ending inventory of $12,600$ units, which were $70\%$ complete for both material and conversion costs.Department B also received $8,400$ units during the period from Department A$.$ What were the equivalent units of productionDepartment B$,$ assuming weighted$-$average process costing?