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) Started in November Completed in November and transferred out Ending work in process (70% complete) 90,000 1,029,000 951,000 168,000 Required: Compute the equivalent units for the conversion cost calculation. Equivalent units