My professor said we would have a question very similar to this on the exam. Please show me how to work this type of problem. Thank you

The Assembly Department of Great Motors began September with no work in process inventory. During the month, production that cost $62,634 (direct materials, $13,674, and conversion costs, $48,960) was started on 30,000 units. Great completed and transferred to the esting Department a total o 24,000 units. The ending work n process inventory as 30% complete as to direct materials and complete as to conversion work Read ther Requirement 1. Compute the equivalent units for direct materials and conversion costs. Assembly Department Equivalent Unit Computation Month Ended September 30 Flow of Equivalent Units PhysicalDirect Conversion Flow of Production Costs Units accounted for: Total equivalent units