Assembly department of Zahra Technologies had 300 units as work in process at the beginning of the month. These units were 40% complete. It has 400 units which are 50% complete at the end of the month. During the month, it completed and transferred 600 units. Direct materials are added at 20% stage of production process. Conversion costs are allocated evenly throughout production. Zahra uses FIFO process-costing method.

Calculate the equivalent unit in the ending inventory for conversion cost?

Calculate the total equivalent units for direct materials cost?