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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

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 (42% complete) 92,000
Started in November 1,015,000
Completed in November and transferred out 961,000
Ending work in process (65% complete) 146,000

Required:

Compute the equivalent units for the conversion cost calculation.

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