Kramer Corp began the period with 5, 100 units in process that were 100% complete as to materials and 62% complete as to conversion, and ended the period with 21, 500 units completed and 6, 300 units still in process. Work in process was 100% complete as to materials and 71% complete as to conversion costs. Using the weighted average method, compute the equivalent units of production for materials and conversion for the period