calculate equivalent for direct materials and conversion costs

A company uses the weighted average method for process cost accounting with 20,000 units in beginning work in process (100% complete for materials and 40% complete for conversion). Calculate Equivalent units for direct materials and conversion costs if 123,000 units were completed and 67,000 units were in ending work in process inventory that were 85% complete for materials and 40% complete for conversion. SHOW AND LABEL ALL WORK below to receive full credit