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

$\backslash$table$[[\backslash$table$[[$Beginning$],[$Work in Process$]],\backslash$table$[[$Units Completed and$],[$Transferred Out$]],\backslash$table$[[$Ending$],[$Work in Process$]]],[-0-,21,000,12,500]]$

Materials are entered at the beginning of the process. The ending work in process units are $72\%$ complete as to conversion costs.

Compute the equivalent units of production for $($a$)$ matertais Iid $($b$)$ conversion costs