Moon Company produces baseball bats and cricket paddles. It has two departments that process all products Cutting Department and Finishing Department. In Finishing Department, direct materials (DM) are added at the start of the process and conversion costs (CC) are added evenly during the process. Company is using Weighted Average method for the Finishing Department. During July, beginning work in process in the Finishing Department was 80% complete as to conversion. Beginning inventories included $30,800 for transferred-in costs, $13,200 for direct materials, and $27,500 for conversion costs. Ending inventory was 30% complete as to CC. Additional information about the Finishing Department follows:

	Finishing
Beginning work-in-process units	26,400
Units transferred in this period	74,800
Units completed & transferred out	79,200
Ending work-in-process units	22,000
Material costs added	$37,400
Conversion costs	$75,460
Transferred-in costs	$141,240

What is equivalent units for transferred-in cost, direct materials, and conversion cost, respectively? Separate with slash /. Example of Answer: 4000 (No comma, space, decimal point, or $ sign) EU for Transferred-in cost =

EU for Direct materials =

EU for Conversion cost