Nonuniform Inputs, Equivalent Units

Terry Linens Inc. manufactures bed and bath linens. The bath linens department sews terry cloth into towels of various sizes. Terry uses the weighted average method. All materials are added at the beginning of the process. The following data are for the bath linens department for August:

Production:

Units in process, August $1,25\%$ complete$*17,500$

Units completed and transferred out $69,000$

Units in process, August $31,72\%$ complete$*20,000$

$*$ With respect to conversion costs.

Required:

Calculate equivalent units of production for the bath linens department for August.

Materials fill in the blank $1$ equivalent units of production

Conversion fill in the blank $2$ equivalent units of production