Materials are added at the beginning of the production process at Campo Company. Campo uses a FIFO process costing system. The following information on the physical flow of units is available for the month of November:

Beginning work in process (38% complete)

90,000

Started in November

1,022,000

Completed in November and transferred out

964,000

Ending work in process (72% complete)

148,000

Required:

Compute the equivalent units for the conversion cost calculation.

equivalent units

?