The company had 2000 gallons of ice cream in work in process 60% complete at the beginning of the month. During the month the company started and completed 60,000 gallons of Ice cream. At the end of the month, the company had 4,000 gallons of ice cream in work in process 25% complete. All materials are put into the process at the beginning and the conversion costs are put in evenly over the process. Determine the number of whole units, the number of equivalent units getting material and the number of equivalent units receiving conversion costs.