Can somebody with a cost accounting backround review this for me:

A container shipping co. is considering using process costing to track its costs of ops. The company wants to use this process in its shipping dept. Direct material represent the fuel costs to run the ship and containers in transit represent work in process. Listed below is the info for the first month.

Containers in transit April1, 0
Containers loaded 850
Containers in transit April30,350 (40% of direct material, 30% of conversion costs)

(1) Determine the physical flow for the month
(2) Calculate the equivalent units for direct materials and conversion costs.

Here's what I came up with. Is this correct?

Equivalent Units
Physical Conversion
Quantities Units Materials Costs
Units to be accounted for
WIP, April 1 0
Started into Production 800
Total Units 800

Units to be accounted for
Traferred out 450 450 450
Wip, April 30 350 140 105
Total Units 800 590 555