The Assembly Department for Sandhill has the following production data for the current month. Beginning Work in Process -0- Units Completed and Transferred Out 24,000 The equivalent units of production Ending Work in Process 12,000 Materials are entered at the beginning of the process. The ending work in process units are 70% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs. Materials Conversion costs