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 remained 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? Materials Equivalent units of product units Conversion costs units