following information was obtained for the first department in January:

All direct materials are added at the beginning of the process, while conversion costs

are added evenly throughout the process.

Inspection takes place when the units are 40% complete. Normal spoilage is

considered to be 2% of good units passing inspection in the period. All spoiled units

are discarded.

Beginning work-in-process (WIP) consisted of 100,000 units, 45% complete with

respect to conversion costs.

Costs in beginning inventory included direct materials of $122,750 and conversion

costs of $200,920.

There were 247,500 units started during the month, and costs added to production

during the month totalled $303,800 for direct materials and $497,200 in conversion

costs.

A total of 250,000 units were transferred to the second department, and 93,900 units

remained in ending WIP, 20% complete.

2. Based on the above information, and assuming Epsilon uses the first in, first out

(FIFO) method for process costing, what were the equivalent units for direct

materials and conversion costs, respectively, for January?