Primary Co. has a mixing department. All direct materials are put into production at the beginning of the process. Conversion costs are applied evenly throughout the mixing process.

30,000 pounds of materials were started in the mixing department in May. The materials were 80% complete in terms of conversion costs by the end of the month.

A. Based on the information above, what is the number of equivalent units for direct materials costs?

B. Based on the information above, what is the equivalent units for conversion costs?