The Following Information Is Provided by Gibson Company The Units in Ending WIP Inventory Were 85% Complete for |

The following information is provided by Gibson Company:
$$\begin{array} { | l | r | } \hline \text { WIP inventory, January 1 } & \text { 0 units } \\\hline \text { Units started } & 20,000 \text { urits } \\\hline \begin{array} { l } \text { Units completed and } \\\text { transferred out }\end{array} & 17,500 \text { units } \\\hline \text { WIP inventory, December 31 } & 2,500 \text { units } \\\hline \text { Direct materials } & \$ 25,300 \\\hline \text { Direct labor } & \$ 17,400 \\\hline \text { Manufacturing overhead } & \$ 26,700 \\\hline\end{array}$$ The units in ending WIP inventory were 85% complete for materials and 35% complete for conversion costs.
Required
a.What are the total equivalent units for direct materials?
b.At the end of the year,what are the equivalent units for conversion costs?