Please, I need to understand the steps in calculating the answers.

The correct answer is shown Helm Corporation uses a process costing system with several production departments. In each department, all direct materials are placed into production at the beginning of the process, whereas conversion activity occurs uniformly throughout the period. At the start of the current period, Department B had 2,000 units in beginning inventory that were 100% complete with respect to materials and 20% complete with respect to conversion. During the period, 14,000 units were transferred into Department B from Department A. At the end of the period, ending inventory in Department B was composed of 5,000 units that were 100% complete with respect to materials and 60% complete with respect to conversion. Answer the following questions pertaining to Department B The number of new units started and completed during the period was 9,000 units. The equivalent units transferred during the period totaled 14,000 equivalent units The equivalent units of material used during the period totaled 14,000 equivalent units. The equivalent units of conversion used during the period totaled 13,600 equivalent units Read about this X Sorry, your answer is incorrect You wrote 14000 instead of 9,000. You wrote X 15600 instead of 14,000 You wrote 21000 instead of 14,000. You wrote X18600 instead of 13,600. OK