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

Work in process, beginning:

United in process 800

Stage of completion with respect to materials 70%

Stage of completion with respect to conversion 50%

Units started into production during the month 22,000

Work in process, ending:

United in process 300

Stage of completion with respect to materials 80%

Stage of completion with respect to conversion 70%

Required:

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