Hosaia, LLC is a manufacturer of cabinets. Hosaia introduces all materials at the beginning of production. Throughout the manufacturing process, conversion cost is incurred evenly. The quality control department had 5,400 units of work-in-process on January 1 that were 20% complete as to conversion costs. During January, 44,800 units were completed. On January 31, 6,300 units remained in production, 60% complete with respect to conversion costs.
What is the total equivalent units of direct material for January?
What is the total equivalent units of conversion for January?