Please see attached. This is one question vs two different ones. Thank you in advance.

Required information [The following information applies to the questions displayed below.] The Matsui Lubricants plant uses the FIFO method to account for its work-in-process inventories. The accounting records show the following information for a particular day. Quantity information is obtained from the manufacturing records and includes the following. equired: . Compute the equivalent units for the materials and conversion cost calculations. . Compute the cost per equivalent unit for direct materials and for conversion costs using the FIFO method