erra Energy Company refines a variety of petrochemical products. The following data are from the firm's Lodi plant Work in process, November 1 1,620,000 gallons Direct material Conversion 100% complete 40% complete Units started in process during November Work in process, November 30 775,000 gallons 255,000 gallons Direct material Conversion 100% complete 85% complete Required: Compute the equivalent units of direct material and conversion for the month of November. Use the weighted-average m process costing. Equivalent Unit Direct material Conversion