Irevor Mais produces agricuttural feed at its only plant. Materlals are adefed at the beginning of the process. Information ba work. In procers in December follows: - Begirning inventory. 38,000 partially complete units, 10 percent complefe with fespect to cortverslon costs - Units starfed In Decermber, 99,000 units. - Lnifs transferred out in Deceinber, 95,000 units. - Encing imyentory, 42000 units, 62 percent complete with respect fo converion costs. Required: Computes the coulvalent units for maferials and compersion costs for Decerinber using the wesinhted averacte method