Kelsey Products has provided the following information pertaining to equivalent units of production in its Cutting Department for the month of September:

	Direct Materials		Conversion
Units in beginning work in process, September 1	8,000		?
Units started and completed in September	?		16,000
Units in ending work in process, September 30	3,000		?

All of the direct materials used in the Cutting Department are added at the beginning of the process. On September 1, beginning inventory was 30 percent complete with respect to conversion. On September 30, ending inventory was 80 percent complete with respect to conversion.

Compute equivalent units of direct materials and conversion used by the Cutting Department in September.