South River Chemicals Pty Ltd manufactures a product called Zybek. Direct materials are added at the beginning of the process and conversion activity occurs uniformly throughout the process. The following data pertains to the month of May:

Total Direct units materials

15 000

60 000

68 000

7 000

Conversion costs

Work in process, May 160 per cent

Units started during May

Units completed and transferred out

Work in process, May 3120 per cent

Using the weighted average method of process costing, calculate the equivalent units of direct materials and conversion costs for the month of May.