The Lexington company produces baseball bats. It has two departments that process all products - the Cutting Department and the Finishing Department. This problems focuses on the Finishing Department. During February, the firm's Finishing Department had 24,000 bats in beginning inventory on Feb 1 and started production of 64,000 bats during February. During the month, the firm completed 68,000 bats. The Finishing Department had 20,000 units in ending inventory on Feb 28. Direct materials are added at the end of the process when the units are 100% complete and conversion costs are added uniformly throughout the production process. Beginning work in process was 80% complete as to conversion costs, while ending work in process was 30% complete as to conversion costs. The FIFO method of process costing is used. What is the TOTAL Equivalent Units for Transferred In (TI)? A What is the TOTAL Equivalent units for Direct Materials (DM)? A