The following data are available for a company's manufacturing activities:

Beginning Work in Process inventory	5,000 units	75% completed as to direct labor
Units started and completed	15,000
Ending Work in Process inventory	6,000 units	50% completed as to labor

If materials are added when the production process begins and direct labor is applied uniformly throughout the process, what are the equivalent units for direct materials and for direct labor, respectively using the FIFO method of process costing?