Alex Manufacturing Company uses a weighted$-$average process costing system. All materials are introduced at the start of manufacturing, and conversion cost is incurred evenly throughout production. The company completed and transferred out $70,000$ units during November and had the following work$-$inprocess inventories at the beginning and end of the month.

November $120,000$ units, $40\%$ complete for conversion costs:

$($beginning$)$ materials $100\%$ completed

November $3024,000$ units, $50\%$ complete for conversion costs;

$($ending$)$ materials $80\%$ completed.

Assuming no spoilage or defective units, Calculate the total equivalent units used to assign costs to materials and conversion costs for November You may use the below template for your answer:

Equivalent units of production: