Kramer Corp. began the period with 5,300 units in process that were 100% complete for materials and 60% complete for conversion, and ended the period with 20,900 units completed and 5,200 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 Conversion Materials Costs Equivalent Units