Consider the following data for 2010:

                                                                                        Physical Units
Started in 2010 .................................................................80,000
Completed in 2010 ..........................................................90,000
Ending inventory, work-in-process ...............................10,000
Beginning inventory, work-in-process...........................20,000

The beginning inventory was 80 percent complete regarding direct materials and 40 percent complete regarding conversion costs. The Ending inventory was 20 percent complete regarding direct materials and 30 percent complete regarding conversion costs. Prepare a schedule of equivalent units for the work done to date and the work done during 2010 only, using the FIFO method.