Beginning work in process inventory, $2,560$ units that are $30\%$ complete for conversion costs

Units completed and transferred out, $56,320$

Units in ending work in process inventory, $11,520$ that are $80\%$ complete for conversion costs

Materials are added only at the beginning of the process.

Compute equivalent units of production for both materials and conversion costs using the FIFO method. $($Do not leave any answer field blank. Enter $0$ for amounts.$)$