Consider the following data for 2011:

                                                                                            Physical Units
Started in 2011 ....................................................................90,000
Completed in 2011 .............................................................80,000
Ending inventory, work-in-process ..................................40,000
Beginning inventory, work-in-process ............................30,000

The beginning inventory was 80 percent complete regarding direct materials and 40 percent complete regarding conversion costs. The Ending inventory was 20 percent complete regarding direct materials and 10 percent complete regarding conversion costs. 

Prepare a schedule of equivalent units for the work done to date.