I don't understand this, can you please help me solve this?

Kleinhauer's Packaging Department had the following information at December 31. All direct materials are added at the end of the conversion process. The units in ending work in process inventory were only 36% of the way through the conversion process. (Click the icon to view the equivalent units.) Complete the schedule by computing the total equivalent units of direct materials and conversion costs for the month. (For accounts with no units in inventory, make sure to enter "0" in the appropriate cell.) \begin{tabular}{|l|l|r|r|l|} \hline & A & B & C & D \\ \hline 1 & & \multicolumn{2}{|c|}{ Equivalent Units } \\ \hline 2 & & FlowofPhysicalUnits & DirectMaterials & ConversionCosts \\ \hline 3 & Units accounted for: & & & \\ \hline 4 & Completed and transferred out & 118,000 & & \\ \hline 5 & Plus: Ending work in process, December 31 & 16,000 & & \\ \hline 6 & Total physical units accounted for & 134,000 & & \\ \hline 7 & Total equivalent units & & & \\ \hline \end{tabular}