The Converting Department of Soft Touch Towel and Tissue Company had 1,080 units in work in process at the beginning of the period, which were 40% complete. During the period, 22,800 units were completed and transferred to the Packing Department. There were 1,200 units in process at the end of the period, which were 25% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0".