just need help with the last part

X Your answer is incorrect. Show the equivalent units for materials and conversion costs if Waterways used FIFO instead of weighted average Equivalent Units Physical Units Materials Conversion Units accounted for Completed and transferred out Work in process, Jan. 1 81900 Started and completed in Jan. Work in process, S. Jan. 31 Total units The following information is available for the Molding department for January. 22,100 Work in process beginning: Units in process Stage of completion for materials Stage of completion for conversion cost Costs in work in process inventory: 80% 30% Materials $169,750 Labor 67,870 Overhead 17,290 $254.910 Total costs in beginning work in process 59,800 58,100 Units started into production in January Units completed and transferred in January Costs added to production: Materials $277,550 Labor 302,412 Overhead 59,980 $639.942 Total costs added into production in January Work in process ending: Units in process 23,800 50% Stage of completion for materials Equivalent Units Physical Units Materials Conversion Costs 22100 59800 81900 58100 58100 58100 23800 11900 2380 60480 81900 70000 D. Conversion Costs Total Matarials Materials Conversion Costs Total $ 447300 $ 447552 894852 70000 60480 $ 6.39 $ 7.4 $ 13.79 254910 639942 894852 $ 801199 $ 76041 17612 93653 894852