XYZ CVBA is a manufacturer of product Y. XYZ introduces all materials at the beginning of production. Throughout the manufacturing process, conversion cost is incurred evenly. The assembly department had 4,900 units of work-in-process on October 1 that were 80% complete as to conversion costs. During October, 57,200 units were completed. On October 31, 8,900 units remained in production, 20% complete with respect to conversion costs.

What is the total equivalent units of direct material for October?

What is the total equivalent units of conversion for October?