Need help answering this Process costing exercise

3. Process Costing - the Weighted Average Method, Woosamonsa Inc. manufactures luxury vinyl plank flooring known for its durability and beauty. The production comprised of two sequential processes: the first process, Mixing and Molding, consists of mixing the ingredient of the materials and molding to the desired shape; the second process includes baking, curing and packaging. The following information is provided regarding the Work-in-Process account of the Mixing and Molding Department: Work-in-Process - Mixing and Molding Department April 1 inventory: gallons, 40% completed Direct materials 30,000 Conversaion costs 24,000 Transferred to Baking, Curing and Packaging Department: 75,000 gallons April charges: Direct Materials, 72,000 gallons 450,000 Direct Labor 260,000 Manufacturing Overhead 320,000 April 31 Inventory: 12,000 gallons, 60% completed. Assume that in the Mixing and Molding Department, all materials are added at the beginning of the process, and labor and overhead are incurred evenly throughout the process. Answer the following questions regarding the Mixing and Molding Department for the month of April. a. The number of units in the April 1 inventory is: b. The equivalent units for materials cost is: c. The equivalent units for conversion costs is