The following data are available for a company's manufacturing activities: Beginning Work in Process inventory 5,000 units 75% completed as to conversion Units started and completed 15,000 Ending Work in Process inventory 6,000 units 50% completed as to conversion If materials are added when the production process begins and conversion costs are applied uniformly throughout the process, what are the equivalent units for direct materials and for conversion, respectively using the FIFO method of process costing?