Summer 20 Manufacturing manufactures paintings and ses process costing. There are three processing departments-Cutting Painting and Packaging. Following is information for the current month for the Painting Department Beginning work in process inventory units 5,000 Units transferred in from the Cutting Department 60,000 Units completed and transferred to the next department 48.000 Ending work in process inventory units 17.000 Ending Inventory % complete as to materials costs 70% Ending Inventory % complete as to conversion costs 45% For the Painting Department, what was the TOTAL number of equivalent units of production in the current month for 1. Direct Materials and 2. Conversion Costs