Fryer IncUses the FIFO Method in Its Process Costing System $\text {Work in process, beginning:}$

Fryer Inc.uses the FIFO method in its process costing system.The following data concern the operations of the company's first processing department for a recent month. $\text {Work in process, beginning:}$
$\begin{array}{llcc} \text {Units in process........................................................... } &200\\ \text { Percent complete with respect to materials................. } &60\%\\ \text { Percent complete with respect to conversion............... } &20\%\\ \text {Units completed and transferred out during June........ } &15,000\\\end{array}$


$\text {Work in process, ending:}$
$\begin{array}{llcc} \text {Units in process................................................. } &700\\ \text { Percent complete with respect to materials......} &90\%\\ \text { Percent complete with respect to conversion.... } &80\%\\\end{array}$
Required:
Using the FIFO method,determine the equivalent units of production for materials and conversion costs.