Answer:
this question is incomplete, so I looked for another question that can be used as an example:
"The Cutting Department has 8,000 units in process at the end of September that are 100% complete for direct materials. The units are 70% complete for direct labor and manufacturing overhead, which is added uniformly. "
the equivalent units of production for direct materials = 8,000 units x 100% = 8,000 equivalent units
the equivalent units of production for conversion costs (direct labor and manufacturing overhead) = 8,000 units x 70% = 5,600 equivalent units