ACME Mfg$.$ Co$.$ had the following production for the month of March $($all the numbers refer to physical units$)$:

Materials are added at the beginning of the process $(100\%).$ Work in process is $20\%$ complete at the start of the period and $70\%$ complete at the end of the period with

respect to conversion costs. Spoilage is detected upon inspection at the end of the process.

Using the FIFO method, the equivalent units of work done in March for direct materials were