f 20,000 units in ending inventory are 75% complete with respect to direct materials and 60% complete as to conversion costs, then the equivalent units of production for direct materials are ________ and for conversion costs are _________. The weighted-average method is used.

		12,000 and 12,000
		15,000 and 12,000
		20,000 and 20,000
		15,000 and 15,000