The Assembly Department of BWL Surge Protectors began September with no work in process inventory. During the month, production that cost $35,282 (direct materials, $8,242, and conversion costs, $27,040) was started on 23,000 units. BWL completed and transferred to the Testing Department a total of 12,000 units: The ending work in process inventory was 35% complete as to direct materials and 80% complete as to conversion work. Reauiremenit Requirement 1. Compute the equivalent units for direct materials and conversion costs.