Smiles Company uses the weighted average method of accounting. The following data are available: Units Beginning Work in Process Inventory 5,000 Units Started During the Period 25,000 Units Completed and Transferred Out 21,000 The ending Work in Process Inventory was 100% complete as to Materials and 75% complete as to Conversion Costs. Compute the Equivalent Units of Production for (a) Materials and (2) Conversion Costs