Brick Company produces bricks. During its first 12 months, it put 600,000 bricks into production and completed and transferred 580,000 bricks to finished goods inventory. The remaining bricks were still in process at the end of the year and were 60 percent complete.

The company'sprocess costing systemadds all direct materials costs at the beginning of the production process;conversion costsare incurred uniformly throughout the process. Using the FIFO costing method, compute the equivalent units of production for direct materials and conversion costs for the companys first year, which ended December 31.

	Equivalent Units
Direct Materials
Conversion Costs