Prosser Painting Company has the following production data for June:

Beginning Work in Process Inventory, $2,000$ units

Units transferred out, $42,000$

Ending Work in Process Inventory, $15,000$ units that are $80\%$ complete for conversion costs

Materials are added only at the beginning of the process.

Instructions: Compute the following:

a$.$ Total units to be accounted for

b$.$ Equivalent units of production for materials

c$.$ Equivalent units of production for conversion costs.