Question 5 (10 points) Kieu Hoang Winery uses process costing. Direct materials are added at the beginning of the process and conversion costs are incurred evenly throughout the manufacturing process. During September, the beginning inventory of 14,800 units was 40% complete for conversion costs and transferred from the previous month. 109,500 units were started during the month. There were 21,000 units in ending inventory, 62% complete for conversion costs. Using the Weighted Average method of process costing, what are the equivalent units of production for direct material cost and for conversion costs during the period?