Process A of Ali Baba chemical manufacturing had 900 units in process on January 1, 2022, of which 40 percent complete as to conversion costs. On January 31, 2022, there were 400 units in process, 30 percent complete to conversion costs. 8,000 units were started during the month in Process A. The company uses FIFO method in its process costing system.

Required:

1. Calculate the total equivalent units for direct materials (2 marks)

2. Calculate the total equivalent units for conversion costs (2 marks)