please show all calculations by hand, thank you.

9) Vacumatic, Inc. uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department - Assembly - for a recent month. 700 50% 10% Work-in-process, beginning: Units in process Percent complete with respect to materials Percent complete with respect to conversion Costs in the beginning inventory: Materials cost Conversion cost Units started into production during the month Units completed and transferred out Costs added to production during the month: Materials cost Conversion cost Work-in-process, ending: Units in process Percent complete with respect to materials Percent complete with respect to conversion $595 $2,093 14,000 14,600 $21,465 $440,618 100 60% 60% Required: Only being on Using the FIFO method: a. Determine the equivalent units of production for materials and conversion costs a. Materials Conversion To complete the beginning work-in-process: Materials: Conversion: Units started and completed Ending work-in-process: Materials: Conversion: Equivalent units of production