Mobility,Inc Required:
Using the FIFO Method,determine the Equivalent Units of Production

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.
$$\begin{array}{l}\begin{array} { | l | r | } \hline \text { Work-ir-process, beginning: }\\\text { Units in process } & 500 \\\hline \text { Percent complete with respect to materials } & 70 \% \\\hline \text { Percent complete with respect to conversion } & 40 \% \\\hline \text { Units started into production during the month } & 28,000 \\\hline \text { Work-in-process, ending: } & 100 \\\hline \text { Units in process } \\\text { Percent complete with respect to materials } & 50 \% \\\hline \text { Percent complete with respect to comversion } & 30 \% \\\hline\end{array}\end{array}$$
Required:
Using the FIFO method,determine the equivalent units of production for materials and conversion costs.