example 17 8a 1-5 . please explain. thank you

a. Determine the number of units in work in process inventory at December 31. b. Determine the equivalent units of production for direct materials and conversion coss is December. EX 17-8 Costs per equivalent unit a. Based upon the data in Exercise 17-7, determine the following for December: 1. Direct materials cost per equivalent unit 2. Conversion cost per equivalent unit 3. Cost of the beginning work in process completed during December 4. Cost of units started and completed during December 5. Cost of the ending work in process