cost accounting

Trevor Mills produces agricultural feed at its only plant. Materials are added at the beginning of the process. Information on work-inprocess in December follows: - Beginning inventory, 42,000 partially complete units, 10 percent complete with respect to conversion costs: - Units started in December, 103,000 units. - Units transferred out in December, 99,000 units. - Ending inventory, 46,000 units, 62 percent complete with respect to conversion costs. Required: Compute the equivalent units for materials and conversion costs for December using the weighted average method