Gotcha Covered Roofing uses a process costing system and makes shingles. On August $1,$ Department A had $4,500$ units. Department A started $35,500$ units in August. On August $31,$ there were $5,000$ units remaining in Department A$,100\%$ complete regarding materials and $75\%$ complete regarding conversion. All other units were transferred to Department B$.$

a$.$ Find the number of units complete and shipped to Department B

b$.$ Find the equivalent units in terms of materials and conversion.

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