Organic Sugar Inc. at Ohio has six processing departments for refining sugar-Affinition, Carbonation, Decolonization, Boiling, Recovery, and Packaging. Conversion costs are added evenly throughout each process. Data from the month of August for the Decolonization Department are as follows: The ending Work-in-Process Inventory is 100% and 65% complete with respect to direct materials and conversion costs, respectively. Compute the equivalent units of production (EUP for direct materials and for conversion costs for the month of August. 10, 925 EUP for direct materials and 2, 925 EUP or conversion costs 12, 500 EUP for direct materials and 10, 925 EUP or conversion costs 12, 500 EUP for direct materials and 2, 925 EUP or conversion costs 2, 925 EUP for direct materials and 10, 925 EUP for conversion costs