An automobile assembly unit finds at the beginning of the period, there are 30 units in the assembly line. An estimate shows about 60% of material had been drawn and 20% of work has been completed. During the month, the assembly units completed 400 units. At the end of the month, there are 60 units in the assembly shop with 80% material drawn and 60% of work completed. Find the equivalent unit for material and conversion cost separately