Question 6 (10 points) Darvin 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 June, the beginning inventory of 26,400 units was 66% complete for conversion costs and transferred from the previous month. 95,000 units were started during the month. There were 23,800 units in ending inventory, 74% complete for conversion costs. Using the FIFO method of process costing, what are the equivalent units of production for direct material costs and for conversion cost during the period?