Grand River Company produces a high-quality insulation material that passes through two production processes. Data for November for the first process follow Units Completion with Respect to Materials Completion with Respect to Conversion Work in process inventory, November 1 Work in process inventory, November 30) 126,500 50% 25% 64,000 45% 20% Materials cost in work in process inventory, November 1 Conversion cost in work in process inventory, November 1 Units started into production Units transferred to the next process Materials cost added during November Conversion cost added during November $106,260 $18.975 542,500 605,000 $679,652 $259,035 Required: 1. Assume that the company uses the weighted-average method of accounting for units and costs. Determine the equivalent units for November for the first process. Equivalent units of production Materials Conversion