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: Work in process, beginning:

Units 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

Units 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" portion of the production report. (10 marks)