Equivalent Unites

-Company XYZ started 5,400 units that are 45% complete as to the conversion costs, and 100% complete as to their material costs by the end of the month. -Material costs totaled $82,300 -Labor costs totaled $20,500 - Manufacturing Overhead costs totaled $43,800 *There was no beginning inventory and no units were transferred out during the month Calculate: . The equivalent units that are in the Work In Process account. What their per unit material cost is. And what the per unit conversion cost is