The Converting Department of Toren Company had $19,200$ units in work in process at the beginning of the period, which were $35\%$ complete. During the period, $86,400$ units were completed and transferred to the Packing Department. There were $15,200$ units in process at the end of the period, which were $60\%$ complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs.