Fordman company has a product that passes through two processes: grinding and polishing. during december, the grinding department transferred 20,000 units to the polishing department. the cost of the units transferred into the second department was $40,000. direct materials are added uniformly in the second process. units are measured the same way in both departments. the second department (polishing) had the following physical flow schedule for december: units to account for: units, beginning work in process 4,000 (40% complete) units started ? total units to account for ? units accounted for: units, ending work in process 8,000 (50% complete) units completed ? units accounted for ? costs in beginning work in process for the polishing department were direct materials, $5,000; conversion costs, $6,000; and transferred in, $8,000. costs added during the month: direct materials, $32,000; conversion costs, $50,000; and transferred in, $40,000.

(a) prepare a schedule of equivalent units. enter percentages as whole numbers.