The Converting Department of Rhino Napkin Company had 1,800 units in work in process at the beginning of the period, which were 75% complete. During the period, 13,500 units were completed and transferred to the Packing Department. There were 1,200 units in process at the end of the period, which were 40% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs.