Vision Inc. had 25,400 units in process on December 31, 2022, 90% complete as to materials and 60% complete as to conversion costs. The company's records show that 64,000 units were transferred to the finished goods inventory during 2023. Furthermore, 44,000 units were on hand at the end of 2023, 70% complete as to materials and 40% complete as to conversion costs. Required: Calculate the equivalent units of production for direct materials and conversion costs for the FIFO method from the WACM equivalent units. Direct materials Conversion Equivalent Units (EU) units units