Mobility, Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department - Shaping - for a recent month. 500 70% Work-in-process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Work-in-process, ending: Units in process Percent complete with respect to materials Percent complete with respect to conversion 40% 28,000 100 50% 30% Required: Using the FIFO method, determine the equivalent units of production for materials and conversion costs