Help please!

Carlton Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete for conversion costs 25,000 115,000 30,000 in ending work in process Costs incurred: 40% Direct materials Direct labor Overhead $175,000 $235,400 $191,600 Materials are added at the beginning of the process. Compute equivalent units of production for materials and for conversion costs. Materials Conversion cost