The Kirkland Department of Delta Company began the month of December with beginning work in process of 4,000 units that are 100% complete as to materials and 20% complete as to conversion costs. Units transferred out are 12,000 units. Ending work in process 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