please help urgent

Q 3/ One company uses process system of accounting for production and information about the first stage of production has become 1- beginning inventory of work in process (500) units (40% conversion costs) and ending inventory of work in process (300) (40% conversion costs) 2-The units that started the stage (2500) units and units completed and converted (2600) unit. 3- materials are Added at the middle of the production processes, conversion costs are added equally during the production processes 4-Cost of work in process for direct material was zero, conversion cost dinar and Costs added in current period direct material 40500 dinar conversion cost 36120 dinar 5- Normal spoilage 5 % of good production and inspection point 60 % Production Process Required :- 1- prepare of Equivalent units 2- calculate the cost per equivalent unit for each cost category, and assign costs to units completed and transferred ,and to units in ending work in process use FIFO method