Pearl Glaze adds direct materials at the beginning of its production process and addsconversion costsuniformly throughout the process. Given the following information from Pearl Glaze's records for July and using Steps 1 and 2 of the FIFO costing method, compute the equivalent units of production.

	Units in beginning inventory	3,000
	Units started during the period	17,000
	Units partially completed in prior period	2,500
	Percentage of completion of ending	100%	for direct materials;
	work in process inventory	70%	for conversion costs
	Percentage of completion of beginning	100%	for direct materials;
	inventory in prior period	40%	for conversion costs

Direct Materials	?	units
Conversion Costs	?	units