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 (44% complete) Started in November Completed in November and transferred out Ending work in process (68% complete) 87,000 1,023,000 959,000 151,000 Required: Compute the equivalent units for the conversion cost calculation Equivalent units 1,110,400