For equivalent units of production section: If there was no beginning work-in-progress inventory, then where do I begin with the information.

Under the Equivalent Units of prodcution;

Beginning work-in-progress - physical units -Direct Materials costs Percent Done equivalent units.
Started and completed
Ending work-in-progress
Equivalent units of production transferred out.

If the manufacturing process was : $15,360 ffor direct materials an $33,512 for conversion costs. If there was no beginning wwork-in-progress, does that whole first line get -0-?

During the mionthj 3200 pounds of direvct material were placed in prodcution. At the end of the month 600 pounds were still being processed and wer 40% complete.

Do I put the 3200 pounds in the beginning work-in-progress and 600 pounds ending work in process at 40%

Does the 3200 pounds only stay in the equivalent units production section or does that amount go in the Product Cost per unit section?

I am just so confused because of the one sentence of "there was no beginning work in progress inventory at the beginning of the month?

I have been working on this for two days and I am no where.

Thanks