The following information is provided by Gibson Company:

WIP INVENTORY, JANUARY $10$ UNITS

UNITS STARTED $20,000$ UNITS

UNITS COMPLETED AND TRANSFERRED OUT $17500$ UNITS

WIP INVENTORY, DECEMBER $312,500$ UNITS

DIRECT MATERIALS $$25,300$

DIRECT LABOUR $$17400$

MANUFACTURING OVERHEAD $$26,700$

What are the total equivalent units for direct materials? $*$

At the end of the year, what are the equivalent units for conversion costs? $*$