At the beginning of the month, Factory A had 10 units in WIP with 100% in materials, and 50% in conversion.During the same month, they began another 90 units.At the end of the month it had 20 units in WIP with 80% in materials and 40% in conversion.

1) What is the equivalent units of production for materials during the month?

2)What was the equivalent units of production for conversion in March?

Please show step by step so I could understand.