Beginning inventory (30% complete as to Material B and 60% complete for conversion)	700	units
Started this cycle	2,000	units
Ending inventory (50% complete as to Material B and 80% complete for conversion)	500	units
Beginning inventory costs:
Material A	$14,270
Material B	5,950
Conversion	5,640
Current Period costs:
Material A	$40,000
Material B	70,000
Conversion	98,100

Material A is added at the start of production, while Material B is added uniformly throughout the process. Refer to Saturn Corporation Assuming a FIFO method of process costing, compute EUP units for Materials A and B. Please show calulations!