brick company produces bricks. during it's first 12 months, it put 600,000 bricks into production and completed and transferred 580,000 bricks to finished goods inventory. the remaining bricks are still in process at the end of the year and we're 60 percent complete. equivalent production FIFO costing method the company's process costing system adds all direct material costs at the beginning of production process; conversion costs are incurred uniformly throughout the process. using the FIFO method, compute the equivalent units of production for direct materials and conversion costs for the company's first year, which ended December 31. equivalent units direct materials. 600,000 conversion costs _________