Mobility, Inc Required:
Using the FIFO Method, Determine the Equivalent Units of System

Mobility, Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department, Shaping, for a recent month.
$\begin{array}{lc}\text { Work-in-process, beginning: }\\ \text { Units in process } & 500 \\\text { Percent complete with respect to materials } & 70 \% \\\text { Percent complete with respect to conversion } & 40 \% \\\text { Units started into production during the month } & 28,000 \\\text { Work-in-process, ending: } &\\\text { Units in process } & 100 \\\text { Percent complete with respect to materials } & 50 \% \\\text { Percent complete with respect to conversion } & 30 \%\end{array}$

Required:
Using the FIFO method, determine the equivalent units of production for materials and conversion costs.