The production department of Garcia Paints Inc. had the following flow of litres of latex paint for the month of April:

Litres completed:
From work-in-process on April 1..................................5,000
From April production .................................................25,000
                                                                                           30,000

Direct materials are added at the beginning of the process. Units of work-in-process at April 30 were 10,000. The work-in-process at April 1 was 30 percent complete regarding conversion costs, and the work-in-process at April 30 was 50 percent complete regarding conversion costs. What are the equivalent units (litres) of production for (a) direct materials and (b) conversion costs for the month of April using the FIFO method?