Kramer Corp. began the period with 4,500 units in process that were 100% complete for materials and 65% complete for conversion, and ended the period with 20,200 units completed and 5,100 units still in process. Work in process was 100% complete for materials and 72% complete for conversion costs. Required: Using the weighted average method, compute the equivalent units of production for materials and conversion for the period. Direct Materials Conversion Costs Equivalent Units