Hello Tayba,
At the beginning, the Question says that the Materials are added at the beginning so under the weighted-Average Method we will consider The EUP for Materials are Full (100%),
Knowing that the Beginning WIP is 30,000 and Started is 70,000 So the Materials Is 100,000
As for the Conversion Cost, You have to take the Full amount of the Completed Units and the Portion of Completion Of EWIP, Knowing that the Total amount is 100,000 so the Total amount Minus the Ending WIP is
100,000 - 24,000 = 76,000 Units (For the Completed Units)
If you need to make this amount into Beginning and Started & Completed amounts , You Shall get the Started & Completed units by Subtracting the Beginning WIP from the Completed Units 76,000 - 30,000= 46,000
As for the rest you shall Multiply the 25% By the EWIP for the CC to get 6,000 EUP for EWIP
So the Answer is 100,000 For Materials and 76,000 + 6000 = 82,000 EUP for the Conversion Cost.