Hi, please help!! Please explain how to calculate these too!! :)

The following production data were taken from the records of the Finishing Department for June: Inventory in process, June 1 (30% completed) 4,000 units Completed units during June 65,000 units Ending inventory (60% complete) 10,000 units What is the number of conversion equivalent units of production that were started and completed in the Finishing Department inventory, assuming that the first-in, first-out method is used to cost inventories? 55,000 61,000 65,000 69,000 Austin Corporation started its production operations on January 1. During January, the Mixing Department completed 20,000 units. There were 5, 200 units in ending inventory which were 70% complete with respect to materials and 15% complete with respect to conversion costs. This created equivalent units for materials of 23, 640 and equivalent units for conversion of 20, 780. During January, the department accumulated materials costs of exist56, 928 and conversion costs of exist81, 523. Calculate the materials cost per equivalent unit. exist2.41 exist3.92