The Kirkland Department of Delta Company began the month of December with work in process inventory of 4,000 units that are 100% complete as to materials and 20% complete as to conversion costs. Units completed and transferred out are 12,000 units. Ending work in process inventory contains 2,000 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 O for amounts.) QUANTITIES Units to be accounted for Work in process inventory, 12/1 Started into production Total units to be accounted for Units accounted for Work in process inventory, 12/1 Started and completed Work in process inventory, 12/31 Total units accounted for Equivalent Units of Production Physical Units Materials Conversion Costs