The following information pertains to Ralph Company:

Units

Work-in-process inventory, beginning (30% complete) 20,000

Units transferred in 50,000

Work-in-process inventory, ending (60% complete) 15,000

Materials are added at the start of the process.

Please fill in blanks (including commas in your answers).

Assume Ralph uses FIFO method. The equivalent units for direct materials are ______________ units; and the equivalent units for conversion costs are ____________units.