A company produces its product in a process. During December, the following information

was available for that process:

The units of work$-$in$-$progress at the end of December were $80\%$ complete for materials but

only $60\%$ complete with regard to conversion costs. There was no work$-$in$-$progress at the

start of the period and no process losses during the period.

What are the equivalent units for closing in progress for materials and conversion costs?