Montreals Computer Chip manufacturer uses process costing. Conversion costs are added continuously throughout the process and direct materials are added at the beginning. During February, Department B had a beginning inventory of 2,000 units, 40% complete. Department A transferred out 18,000 units during the month to Department B. 4,000 units were still 60% incomplete at the end of February in Department B.

Using FIFO process costing, the equivalent units for direct materials for the month in Department B were?

Using FIFO process costing, the equivalent units for conversion costs for the month in Department B were?

Using weighted average process costing, the equivalent units for conversion costs for the month in Department B were?