Ophelia 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:

Unit in process 300

Stage of completion with respect to materials 80%

Stage of completion with respect to conversion 70%

a) using the equivalent 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.