3. Department A had the beginning work in process that is 45% completed with respect to material and 80% completed with respect to conversion costs. 12,000 units were added during the period; 20,000 units were completed and transferred and 5,000 units remain in ending work-in- process inventory. The ending inventory were 75% completed with respect to materials and 30% completed with respect to conversion cost. Required: What was the number of equivalent units of production for the period with respect to material and conversion costs if the first-in, first-out method is used to cost inventories