Farwest Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month:

Work in process, beginning:

Units in process800

Stage of completion with respect to materials70%

Stage of completion with respect to conversion50%

Units started into production during the month22,000

Work in process, ending:

Units in process300

Stage of completion with respect to materials80%

Stage of completion with respect to conversion70%

Required:

Using the FIFO method, determine the equivalent units of production for materials and conversion costs by compiling the "Quantity Schedule and Equivalent Units" portion of the production report.