FOR COST ACCOUNTIG:

The Curing Department of Harmon Company reported the following information for the month of November: Conversion Units Percentage Completed Units started 28,000 Completed and transferred 27,000 Work in process, 11/1 10,000 Work in process, 11/30 8,000 80% 30% Materials Labor and Overhead Transferred-In Costs for November: Work in process, 11/1 Added during the month P 51,720 P145,880 P 65,048 P194,224 P 80,624 P234,320 All materials are added at the beginning of the process. Inspection occurs 60 percent of the way through the process. Normal spoilage is 10 percent of the good units completed. (Round to two decimal places.) What are the weighted average equivalent units for conversion?