The Dudes Diaper Company uses a process costing system to account for the cost of manufacturing cloth diapers. The diapers go through two departments, Cutting and Assembly. Assembly started the month with 8,000 diapers in beginning Work in Process Inventory that were 70 percent complete with respect to conversion costs. An additional 40,000 diapers were transferred from Cutting to Assembly. At the end of the month there were 6,000 diapers in the ending Work in Process Inventory of the Assembly Department that were 75 percent with respect to conversion costs.

1. How many diapers were transferred to finished goods during the month?

2. What were the equivalent units of production for conversion costs in the Assembly Department for the month?