The Matsui Lubricants plant uses the FIFO method to account for its work-in-process inventories. The accounting records show the following information for a particular day:

Beginning WIP inventory Direct materials $ 986

Conversion costs 317

Current period costs

Direct materials 12,415

Conversion costs 8,441

Quantity information is obtained from the manufacturing records and includes the following:

Beginning inventory 600 units (60% complete as to materials, 55% complete as to conversion)

Current period units started 4,300 units Ending inventory 1,200 units (40% complete as to materials, 25% complete as to conversion)

4.(1) Compute the equivalent units for the materials and conversion cost calculations.