Blackwell corporation uses a process costing system and has just completed production for the month of December 20. the following production data were obtained from the accounting records : a. units in the beginning inventory totaled 9,000 and were 80% complete as of December 1 (all direct materials were added to these products in the preceding month ) b. during the period 216,000 units were started. c. 17,400 units were partially completed as of December 31 d. ending work in process inventory was 100% complete with respect to direct materials and 70% complete with respect to conversion costs at the end of the month. using the information provided computer the equivalent units of production for direct materials and conversion costs for the month ended December 31 assuming a Fifo costing flow