somple explaination would be great .

The assembly department of Whitby Inc. uses the weighted average method of process costing. They shared the following data for the quarter with you. Physical units Direct materials Conversion costs Opening WIP 160 $740,040 $136,560 Started in the quarter 800 Completed in the quarter 780 Ending WIP 180 Total costs added $4,830,000 $2,088,000 Opening WIP (degree of completion) direct materials, 75%; conversion costs 40% Closing WIP (degree of completion) direct materials. 70%; conversion costs 35% What is the equivalents units for direct materials and conversion costs