The Assembly Department for Right pens has the following production data for the current month.

Beginning Work in Process		Units Transferred Out		Ending Work in Process
0		24,500		13,000

Materials are entered at the beginning of the process. The ending work in process units are 57% 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		enter a number of the equivalent units of production		enter a number of the equivalent units of production