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 a recent month:

WIP ,BEGINNING.

unit in process 800

stage of completion with respect to material 70%

stage of completion with respect to conversion 50%

units started into production during the month 22000

WIP ,ENDING

unit in process. 300

stage of completion with respect to material 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" portion of the production report.