Paige's Pearls Company (PPC) is a manufacturer of knock off jewelry. Paige attends Fashion Week in New York City every September and February to gauge the latest fashion trends in jewelry. She then makes trendy jewelry at a fraction of the cost of those designers who participate in Fashion Week. This Fall's biggest item is triple-stranded pearl necklaces. Because of her large volume. Paige uses process costing to account for her production. In October, she had started some of the triple strands. She continued to work on those in November. Costs and output figures are as follows: Compute equivalent units for direct materials and conversion costs. Show physical units in the first column of your schedule. (Enter an amount in each input cell.)