Units of production data for two departments for August of the current fiscal year are as follows:

Stamping Polishing

DepartmentDepartment

Work in process, August 15,000 units2,000 units

40% completed25% completed

Completed and transferred to next

processing department during August30,000 units28,000 units

Work in process, August 313,000 units4,000 units

80% completed60%completed

If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for August for the Stamping Department