Flounder Painting Company has the following production data for January:

Beginning work in process inventory, $0$ units

Units completed and transferred out, $31,500$

Ending work in process inventory, $9,000$ units that are $30\%$ complete for conversion costs

Materials are added only at the beginning of the process.

Compute equivalent units of production for both materials and conversion costs. $($Do not leave any answer field blank. Enter $0$ for amounts.$)$