Requlrecl lnformutlo (The following inammation applies to the questions d'spyedbefow} Victory Company uses weightedaverage process costing to account for its production costs. Conversion cost is added evenly throughout the process. Direct materials are added at the beginning ofthe rst process. During November. the rst process transferred i230.000 units of product to the second process. Additional information for the rst process follows. At the end of November. work in process inventory consists of20?.000 units that are 90% complete with respect to conversion. Beginning work in process inventory had $256620 of direct materials and $96630 of conversion cost. The direct material cost added in November is 251311380. and the conversion cost added is $1.835.9?0. Beginning work in process consisted of 62.000 units that were 100% complete with respect to direct materials and 80% complete with respect to conversion. Ofthe units completed. 62.000 were from beginning work in process and 713.000 units were started and completed during the period. Pequlred: For the rst process: 1. Determine the equivalent units of production with respect to direct materials and conversion.