Lowman Painting Company Has the Following Production Data for March $\bullet$

Lowman Painting Company has the following production data for March:
$\bullet$ Beginning work in process, 2,000 units
$\bullet$ Units transferred out, 42,000
$\bullet$ Units in ending work in process, 8,000, which are 80% complete for conversion costs
Materials are added only at the beginning of the process.
Instructions
Compute equivalent units of production for both materials and conversion costs.