Grand River Company produces a high-quality insulation material that passes through two production processes. Data for November for the first process follow: Work in process inventory, November 1 Work in process inventory, November 30 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 Completion with Respect Units 98,500 to Materials Completion with Respect to Conversion 50% 25% 88,500 45% 20% $ 126,080 $ 22,655 362,500 372,500 $ 566,626 $ 184,151 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. Materials Conversion Equivalent units of production