Jawat Adhesives Australia Pty Ltd. (JAA) manufactures liquid glue. The costs and production information for August 2021 are as follows: Physical units Direct Conversion costs (Outputs) materials Beginning work-in-process 100 litres $459 000 $142 570 (August 1) Started in August 2021 510 litres Completed during August 450 litres 2021 Ending work-in-process ? litres (August 31) Total costs added during $3 237 000 $1 916 000 August 2021 All conversion costs are incurred evenly throughout the process. The degree of completion of ending work-in-process is, direct materials 100%; conversion costs 50%. JAA uses the weighted-average method of process costing. Required: (a) Summarise the flow of physical units of outputs. (3 marks) (b) Calculate the equivalent units for direct materials and conversion costs