Silver Company manufactures kites and has the following information available for the month of April: Work in process, April 1 (100% complete for materials, 46% for conversion) 31,000 units Direct materials $ 44,000 Conversion cost $ 51,000 Number of units started 82,000 units April costs Direct materials $ 118,000 Conversion cost $ 158,000 Work in process, April 30 (100% complete for materials, 20% for conversion) 34,000 units Calculate the number of equivalent units? I need to compute physical,direct materials, and conversion.