Any help in understanding this would be great! Thank you and stay safe.

Equivalent Units FIFO Weighted A DM CC DM BWIP 0 8,000 10,000 Started & Complete 40,000 40,000 40,000 EWIP 20,000 8,000 20,000 Total Equivalent units 60,000 56,000 70,000 Costs DM CC BWIP $48,600 $9,300 Added during period $342,000 $179,200 Materials are added at the beginning of the process, conversion costs are added evenly. How many physical units were started during the period