ABC Company produces a single product. Material A is added at the start of the production process and packaging material B is added at the end of the process. Conversion costs are incurred uniformly throughout the process. Inspection takes place when manufacturing is completed, but before packaging Material B is added. Normal spoilage for this production process is 5% of good output. Spoiled units are discarded. Production data for this year was as follows: Beginning work-in-process inventory (20% complete) 2,000 units Units started 18,000 units Good units completed and sold 16,000 units Ending work-in-process inventory (40% complete) 1,000 units What are equivalent units for Material A, Material B, and Conversion costs?