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		22,000		20,000

Materials are entered at the beginning of the process. The ending work in process units are 63% 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