Reliable Fittings had 6,000 units 60% complete for conversion costs in beginning WIP. During the month 20,000 units were completed. Ending WIP consisted of 8,000 units 40% complete for conversion costs. Direct materials are added at the beginning of the process, and conversion costs are incurred evenly throughout production.

REQUIRED

A. Calculate the number of units started during the month.

B. Calculate the equivalent units for direct materials and conversion costs under the FIFO method.