please show all work step by step

not in excel. thank you.

Vacumatic, Inc. uses the FIFO method in its process casting system. The following data come the operations of the company's first processing department - Assembly - for a recent month. Work-in-process, beginning: Units in process 700 5014 1094 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 3595 $2,093 14.000 14,600 $21.465 $440,618 100 Percent complete with respect to materials Percent complete with respect to conversion 60% 60% Required: Using the FIFO method: a. Determine the equivalent units of production for materials and conversion costs. Conversion Costs Materials b. Determine the cost per equivalent unit for materials and conversion costs. Conversion Costs Materials