Zillow Chair Company manufacturers a standard recliner. There were 15,000 chairs in the firm's Assembly Department on February 1st. During February, the firm's Assembly Department started production of 73,000 chairs. During the month, the firm completed 78,000 chairs, and transferred them to the Finishing Department. The firm ended the month with 10,000 chairs in ending inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. Beginning work in process was 30% complete as to conversion costs, while ending work in process was 80% complete as to conversion costs. The FIFO method of process costing is used by Zillow. Cost data was as follows: Manufacturing costs added during the accounting period: Compute the equivalent units for direct materials and conversion costs during February. Example of Answer: 4000 (No comma, space, decimal point, or $ sign)