The Kirkland Department of Ayayai Company began the month of December with work in process inventory of 3.200 units that are 100% complete as to materials and 20% complete as to conversion costs. Units completed and transferred out are 9,600 units. Ending work in process inventory contains 1,600 units that are 100% complete as to materials and 60% complete as to conversion costs. Compute equivalent units of production for both materials and conversion costs for the month of December using the FIFO method. (Do not leave any answer field blank. Enter 0 for amounts.) Units accounted for Work in.process inventory, 12/1 Started and completed Work in process inventory, 12/31 Total units accounted for