help please

Information for the month of February concerning Division A, the first stage of Cardo Dalisay Company's production cycle, follows: Materials Conversion Beginning work in process 17,200 16,400 Current costs 50,000 34.000 Total costs 67.200 50.400 Equivalent units using average cost 112.000 112.000 method Average unit costs 0.60 0.45 Goods completed 100,000 units Ending work in process 24,000 units