Process Costing $-$ In Class Case

Example $1$:

ExxonMobil started producing a new product from June. In June $1,000$ units are initiated and $600$ units are completed, resulting in $400$ units are still in work$-$in$-$process stage. Direct materials are required at the beginning of production, but conversion costs are equally incurred over whole production process. When the completion rate of work$-$in$-$process at the end of June is $60\%,$ what is equivalent unit of both direct material and conversion costs?