Fact Pattern: Levittown Company employs a process cost system for its manufacturing operations. All direct materials are added at the beginning of the process and conversion costs are added proportionately. Levittown’s production quantity schedule for November is reproduced in thenext column.
Work-in-process November 1
(60% complete as to conversion costs)	1000
Units started during November	5000
Total units to account for	6,000
Units completed and transferred out from beginning inventory	1000
Units started and completed during November	3000
Work-in-process on November 30
(20% complete as to conversion costs)	2000
Total units accounted for	6000

Using the FIFO method, Levittown’s equivalent units for direct materials for November are