The Converting Department of Soft N' Dry Towel and Tissue Company had 920 units in work in process at the beginning of the period which were 75% complete During the period 16200 unis were completed and transferred to the Packing Department. There were 960 units in process at the end of the period, which were 25% complete.Direct materials are placed into process at the beginning of production. Determine the number of equipment units of production with respect to direct materials and conversion costs.