In March, Blossom Company had the following unit production costs; materials $12 and conversion costs $10. On March 1, it had no work in process. During March, Blossom completed and transferred out 22,000 units. As of March 31, 4,300 units that were 40%6 complete as to conversion costs and 100% complete as to materials werc in ending work in process. Compute the equivalent units of production for materials and conversion costs