Carmen Company uses weighted-average process costing to account for its production costs. Direct labor is added evenly throughout the process. Direct materials are added at the beginning of the process. During November, the company transferred 750,000 units of product to finished goods. At the end November, the work in process inventory consists of 200,000 units that are 60% complete with respect to labor. Beginning inventory had $494,000 of direct materials and $130,500 of direct labor cost. The direct labor cost added in November is $2,479,500, and the direct materials cost added is $3,306,000. REQUIRED: Answer the questions below. Show details of your work on a separate piece of paper and attach that paper to the back of this pre-quiz. Place your final answers in the boxes provided below. Requirement 1: Determine the equivalent units of production with respect to (a) direct materials and (b) conversion. (a) Equivalent units with respect to direct materials (b) Equivalent units with respect to conversion: