Equivalent Units of Conversion CostsThe Bottling Department of Rocky Springs Beverage Company had 2,700 ounces in beginning work in process inventory (70% complete). During the period, 33,800 ounces were completed. The ending work in process inventory was 2,400 ounces (30% complete).What are the total equivalent units for conversion costs? If required, round to the nearest unit.Equivalent Units of Materials CostThe Bottling Department of Rocky Springs Beverage Company had 3,000 ounces in beginning work in process inventory (50% complete). During the period, 50,800 ounces were completed. The ending work in process inventory was 2,500 ounces (10% complete).What are the total equivalent units for direct materials if materials are added at the beginning of the process?