I am stuck on this homework assignment. Trying to figure out the equivalent units of production. I am trying to Compute equivalent units of production for materials and for conversion costs.

Waterway Company has gathered the following information.

Units in beginning work in process 21,000 Units started into production 254,000 Units in ending work in complete in ending work in process:Conversion costs 60%Materials 100% Costs incurred:

Direct materials$110,000

Direct labor$501,484

Overhead$187,100

Materials Conversion Costs

The equivalent units of production