Because most of the parts for its irrigation systems are standard, Waterways handles the majority of its manufacturing as a process cost system. There are multiple process departments. Three of these departments are the Molding, Cutting, and Welding departments. All items eventually end up in the Packaging Department, which prepares items for sale in kits or individually. The following information is available for the Molding department for January.

Work in process beginning:
Units in process		22,500
Stage of completion for materials		80%
Stage of completion for labor and overhead		30%
Costs in work in process inventory:
Materials		$ 167,120
Labor		67,040
Overhead		17,240
Total costs in beginning work in process		$ 251,400
Units started into production in January		60,300
Units completed and transferred in January		58,400
Costs added to production:
Materials		$ 269,188
Labor		298,872
Overhead		60,980
Total costs added into production in January		$ 629,040
Work in process ending:
Units in process		24,400
Stage of completion for materials		50%
Stage of completion for labor and overhead		10%

Show the equivalent units for materials and conversion costs if Waterways used FIFO instead of weighted-average.

				Equivalent Units
		Physical Units		Materials		Conversion
Units accounted for
Completed and transferred out
Work in process, Jan. 1
Started and completed in Jan.
Work in process, Jan. 31
Total units