DynaDrip's Mixing Department opened on June $1,2020.$ The company uses process costing. During June, $28,000$ units were completed and transferred out of the Mixing Department to the next department. On June $30,2020,$ the $3,100$ units which rentah in the Mixing Department were $60\%$ complete with respect to conversion costs and $100\%$ complete with respect to materials.

How many equivalent units of product were there in the Mixing Department during June for materials and conversion costs, respectively?

$\backslash$table$[[q,$ Materials,Conversion costs,,$],[$Equivalent units of product,units,,units$]]$