Ellis Ltd. produces hunting knives and uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 6,000 units. The costs and percentage completion of these units in beginning inventory were: % Complete Direct Materials $ 17,400 30% Conversion $ 8,640 20% A total of 60,000 units were started and 50,000 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: Direct Materials $ 133,400 Indirect Materials 15,660 Direct Labor 81,000 Indirect Labor 10,800 Depreciation Expense of Factory 11,340 Ellis Ltd applied FOH based on 40% of direct labor in any given period. The ending inventory was 50% complete with respect to materials and 25% complete with respect to conversion costs. Equivalent units of production for direct materials are _________ units. Equivalent units of production for conversion costs are _________ units.