Hello I need help on how to solve for the 2 blank boxes for conversion costs, I keep getting it wrong, can I get an explanation?

Clear Spring Company produces premium bottled water. In the second department, the Bottling Department, conversion costs are incurred evenly throughout the bottling process but packaging materials are not added until the end of the process. Costs in beginning Work-in-Process Inventory include transferred in costs of $1,200, direct labor of $600, and manufacturing overhead of $530. March data for the Bottling Department follow: Production Cost Report - Bottling Department Month Ended March 31, 2024 Equivalent Units Physical Transferred Direct Conversion UNITS Units In Materials Costs Units to account for Beginning work-in-process 13,000 Transferred in 167.000 Total units to account for 180,000 Units accounted for: Completed and transferred out 155,000 155,000 155,000 155,000 Ending work-in-process 25.000 25.000 Total units accounted for 180 000 180,000 155 000Data table Clear Spring Company Work-in-Process Inventory-Bottling Month Ended March 31, 2024 Dollars Transferred Direct Direct Manufacturing Total Units In Materials Labor Overhead Costs Beginning inventory, Mar. 1 (40% complete) 13,000 S 1,200 $ 600 $ 530 5 2,330 Production started 167,000 137,400 $ 27,900 33,500 27.470 226,270 Transferred out 155,000 Ending inventory, Mar. 31 (70% complete) 25.000 Print Done