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 Progress, beginning:

Unit in Progress 800

Stage of completion with respect to materials 70%

Stage of completion with respect to Conversion 50%

Units started during the month 22000

Work in Progress, ending:

Unit in Progress 300

Stage of completion with respect to materials 80%

Stage of completion with respect to Conversion 70%

1. 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.