Kleinhoff's Packaging Department had the following information at January 31. All direct materials are added at the end of the conversion process. The units in ending work in process inventory were only 36% of the way through the conversion process. (Click the icon to view the equivalent units.) Complete the schedule by computing the total equivalent units of direct materials and conversion costs for the month. Conversion Costs (For accounts with no units in inventory, make sure to enter "0" in the appropriate cell.) Equivalent Units Flow of Physical Direct Units Materials Units accounted for: Completed and transferred out 117,000 Plus: Ending work in process, January 31 19,000 136,000 Total physical units accounted for Total equivalent units