The Kirkland Department of Delta Manufacturing 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 10,000 units. Ending Work in Process contains 1,000 units that are 100% complete as to materials and 60% complete as to conversion costs. Calculate the equivalent units of production for materials and conversion costs for the month of December using the FIFO method.