Dittmar Products has provided the following information pertaining to equivalent units of production in its Molding Department for the month of April.

All direct materials used in the Molding Department are added at the beginning of the process. On April 1, beginning inventory was 40 percent complete with respect to conversion. On April 30, ending inventory was 70 percent complete with respect to conversion. Compute equivalent units of direct materials and conversion used in April by Dittmar’s Molding Department.

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Units in beginning work in process, April 1 Units started and completed in April... Units in ending work in process, April 30 Direct Materials Conversion 10,000 ? ? 20,000 8,000 ?