Pennington Corporation has a three phase manufacturing process to make its bestselling product. The company uses a weighted average process costing model to track product cost. The following partial day, was obtained from Phase 1 of the August production process: Units August 315 Work in Process From Proce . 10,000 units Units . 40% Complete in Direct Materials period Total . 50% Complete in Conversion Units If 20,000 units were completed and transferred to Phase 2, what are the Comp total equivalent units with respect to Direct Materials and Conversion out Endin