Number of units in beginning work in process inventory (Nov 0) (Dec 30)

Number of units started during the month (Nov 160) (Dec 240)

Total number of units transferred to finished goods (Nov 130) (Dec 220)

The units remaining in work in process at the end of November were approximately 60% complete. During the month of December, all of the beginning work in process units were completed and the units remaining in process at the end of the month were approximately 25% complete.

How do I calculate the equivalent units for the month of December that were produced for each of the two cost categoriesdirect materials and conversion costs?