Beginning WIP inventory is 15, 500 units, 75% complete for materials. During the month, 90,000 units were started; 87,000 were finished; and ending WIP was 18, 500 units that were 50% complete for materials. How many equivalent units should be used to allocate costs for materials? (Assume that the weighted average method is used, not FIFO.) During a period, 38, 200 units were completed and 4, 200 units were in ending WIP inventory. Ending WIP was 75% complete for direct materials and 50% complete for conversion costs. What are the equivalent units for direct materials? What are the equivalent units for conversion costs