Mendell Company had zero units in its work in process inventory. During the period, it completed and transferred out 20,000 units and there were still 4000 units left in work in process ending inventory. The 4000 units in ending work-in-process were 20% complete as to conversion cost and 100% complete as to materials. Required: How many units were in production during the period? Compute equivalent Units for materials, using the average method. Compute the Equivalent Units for Conversion Cost, using the average method