Mazomanie Farm completed 19,000 units during the quarter and has 2,500 units still in process. The units are 100% complete with regard to materials and 50% complete with regard to conversion costs....

Mazomanie Farm completed 19,000 units during the quarter and has 2,500 units still in process. The units are 100% complete with regard to materials and 50% complete with regard to conversion costs. What are the equivalent units for materials and conversion?