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 24% of the way through the conversion process. E (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. (For accounts with no units in inventory, make sure to enter "0" in the appropriate cell.) Equivalent Units Flow of Physical Direct Units Materials Conversion Costs Units accounted for: Completed and transferred out 111,000 17,000 Plus: Ending work in process, January 31 128,000 Total physical units accounted for Total equivalent units