Beginning inventory was $4,000$ units, one$-$fourth complete as to labor and factory overhead. During the period, $30,000$ units were started in process and $28,000$ units were finished. There were $6,000$ units in ending work in process, one$-$half complete as to labor and factory overhead. Assuming that all materials are put into production at the beginning of the process, while labor and overhead are applied evenly throughout production.

Determine the equivalent units of production for direct materials and for direct labor and factory overhead.