A company uses process costing to establish the cost per unit of its output. The following information was available for the last month:

Input units 10,000

Output units 9,850

Total cost: $12,000 for material; $2,000 for conversation (DL + OH)

Opening inventory 300 units, 100% complete for materials and 70% complete for conversion costs Closing inventory 450 units, 100% complete for materials and 30% complete for conversion costs

The company uses the FIFO method of valuing inventory.

+ What were the equivalent units for conversion costs?

+ Equivalent units for material?
please help me, thanks