The Machining Department of Yerha had 20,400 units in work in process at the beginning of the period, which were 70% complete. During the period, 65,600 units were completed and transferred to the Assembly Department. There were 8,800 units in process at the end of the period, which were 15% complete. The Machining Department received 54,000 units of Direct Materials. Direct Materials are placed into process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. Use the table provided below.

Units charged to production:	Whole Units
Inventory in process, beginning
Received from materials storeroom
Total units accounted for by the department

Units to be assigned cost:	Whole Units	Direct Materials	Conversion
Inventory in process, beginning
Started and completed
Transferred
Inventory in process, ending
Total units to be assigned cost