Victor Company had 30,000 units in process on December 31, 2014, 80% complete as to materials and 40% complete as to conversion costs. The company’s records show that 60,000 units were transferred to the finished goods inventory during 2015. Furthermore, 22,500 units were on hand at the end of 2015, 60% complete as to materials and 30% 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.