The Assembly Department for Right pens has the following production data

for the current month.

Beginning

Work in Process

$-0-$

Units

Transferred Out

$20,000$

Ending

Work in Process

$10,000$

Materials are entered at the beginning of the process. The ending work in process units are $70\%$ complete as to conversion costs. Compute the equivalent units of production for

$($a$)$ materials and $($b$)$ conversion costs.