The Converting Department of Toren Company had 19,200 units in work in process at the beginning of the period, which were 35% complete. During the period, 86,400 units were completed and transferred to the Packing Department. There were 15,200 units in process at the end of the period, which were 60% 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.