Help me please!

Suds Enterprises makes Perfecto Shampoo for professional hair stylists. On July 31, it had 5,000 liters of shampoo in process that were 80 percent complete in regard to conversion cost and 100 percent complete in regard to direct materials cost. During August, it put 210,000 items of direct materials into production. Data for work in process inventory on August 31 were as follows: shampoo 10,000 items stage of completion, 60 percent for conversion costs and 100 percent for direct materials. Using the average costing method, compute the equivalent units of production for direct materials and conversion costs for August