where do units come from?

where do units go?

equivalent unties?....not sure how to do this question

Beginning balance (2000 units, 70% complete)

direct materials 15500

conversion costs 9600

transferred to dept 2 (20,000 Units)

Direct materials (21,000 units).......157,000

Direct labor ....145,200

Manufacturing Overhead...48135

ending balance units?, 25% complete.....