Bluetak Australia Ltd. (BTL) manufactures liquid glue. The costs and production information for July 2022 are as follows:

Beginning work-in-process (July 1)	Physical units (Outputs)	Direct materials	Conversion costs
Started in July 2022	1000 litres	$45 900	$14 257
Completed during July 2022	5000 litres
Ending work-in-process (July 31)	4000 litres
Ending work-in-process (July 31)	? litres
Total costs added during July 2022		$323 700	$191 600

All conversion costs are incurred evenly throughout the process. The degree of completion of ending work-in-process is, direct materials 100%; conversion costs 50%. BTL uses the weighted-average method of process costing.

Required:

(a) Summarise the flow of physical units of outputs. (3 marks)

(b) Calculate the equivalent units for direct materials and conversion costs. (3 marks)