I don't understand how to get the units of ending work in process from the information given. I need to know the steps to take to find this out.

Required: Compute each of the following using the weighted average method of process costing. 42.4/80 points awarded 1. & 2. The number of equivalent units for materials and conversion for the month. 3. & 4. The cost per equivalent unit of materials and conversion for the month. 5. The total cost of goods transferred out. 6. The total cost of ending work in process inventory. Scored Complete this question by entering your answers in the tabs below. References Required 1 and 2 Required 3 and 4 Required 5 Required 6 The number of equivalent units for materials and conversion for the month. Equivalent Units of Production (EUP) EUP- % Units Materials Materials 31,000 100% 31,000 5,000 X 100% 5,000 % 36,000 36,000 Units completed and transferred out Units of ending work in process Total % Conversion 100% 40% EUP- Conversion 31,000 2,000 X 33,000 *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted. Hi-Test Company uses the weighted average method of process costing to assign production costs to its products. Information for the company's first production process September follows. Assume that all materials are added at the beginning of this production process, and that conversion costs are added uniformly throughout the process. $185,200 Work in process inventory, September 1 (5,000 units, 100% complete with respect to direct materials, 80% complete with respect to direct labor and overhead; consists of $65,700 of direct materials cost, $119,500 conversion cost Costs incurred in September Direct materials Conversion Work in process inventory, September 30 (10,000 units, 100% complete with respect to direct materials, 40% complete with respect to conversion) Units started in September Units completed and transferred to finished goods inventory $455,000 $374,000 36,000 31,000