Computer the equivalent units for direct materials and conversion respectively for the forming department

Martin Manufacturing uses the FIFO method of process costing and reports the following data from its Forming department: Direct materials Conversion Percent Units Percent Complete Complete Beginning work in process inventory 10, 090 30% 10% Units started this period 60, 000 Units completed and transferred out 62, 090 Ending work in process inventory 8, 000 80% 60% Compute the equivalent units for direct materials and conversion respectively for the Forming department