Look at Water Works' Shaping Department's equivalent$-$unit computation: $($Click the icon to view the equivalent$-$unit computation.$)$

The direct materials are added at the beginning of the process, but conversion costs are incurred evenly throughout the process. Suppose the ending work in process inventory is $30\%$ of the way through the shaping process rather than $25\%$ of the way through. Compute the total equivalent units of direct materials and conversion costs.

$\backslash$table$[[\backslash$table$[[$Water Works$],[$Shaping Department$],[$Equivalent Units$]],],[$Flow of Production,Equivalent Units,$],[$Completed and transferred out during March,,$],[$Ending work in process, March $31,\backslash$table$[[$Donversion$],[$Costs$]],],[$Total equivalent units,,$]]$