The Assembly Department for Marigold pens has the following production data for the current month. Beginning Work in Process -0- Units Ending Transferred Out Work in Process 24,500 11,000 Materials are entered at the beginning of the process. The ending work in process units are 78% complete as to conversion costs. Compute the equivalent units of production for (a) materials and (b) conversion costs. Materials Conversion costs The equivalent units of production