The Converting Department of Worley Company had $920$ units in work in process at the beginning of the period, which were $25\%$ complete. During the period, $19,200$ units were completed and transferred to the Packing Department. There were $1,040$ units in process at the end of the period, which were $70\%$ 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. If an amount is zero, enter in $"0".$