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)	85,000
Started in November	1,024,000
Completed in November and transferred out	951,000
Ending work in process (68% complete)	158,000

Required:

Compute the equivalent units for the conversion cost calculation.