Yellow Company uses the FIFO method in its process costing system and has the following data: Beginning work in process inventory: 20,000 units (materials 100% complete, labor and overhead 60% complete) Units Started in process during the month: 80,000 units Ending work in process inventory: 30,000 units (materials 100% complete, labor and overhead 70% complete) Compute the equivalent units for direct materials cost and conversion cost, respectively. Example of Answer: 4000 (No comma, space, decimal point, or $ sign). Direct materials cost- Conversion cost =