Bonne Company uses a process costing system. The casting department manager provides the following information for October

	Degree of completion	costs	WIP oct 31 degree of completion	Cost added in October
Direct Materials	80%	4,000	90%	66,000
Conversion costs	90%	10,000	20%	312,000

The casting department had a beginning WIP inventory and ending Wip inventory of 400 and 800 units, respectively. It started11,000 units into production during the month. The company uses the FIFO method.

What is the number of equivalent units with respect to direct materials and conversion costs.