Kramer Corp. began the period with 5,000 units in process that were 100% complete for materials and 61% complete for conversion, and ended the period with 22,000 units completed and 7,000 units still in process. Work in process was 100% complete for materials and 74% 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 29,000 Conversion Costs 26.440 Equivalent Units