kindly solve both of them thank you

At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: What are the total equivalent units for direct materials? A deodorant manufacturer offers the following information: The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs. On December 31, what is the total cost of units completed and transferred? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar )