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The Curing Department of Harmon Company reported the following information for the month of November: Conversion Units Percentage Completed Units started 28,000 Completed and transferred 27,000 Work in process, 11/1 10,000 80% Work in process, 11/30 8,000 30% Labor and Materials Overhead Transferred-In Costs for November: Work in process, 11/1 P 51,720 P 65,048 P 80,624 Added during the month P145,880 P194,224 P234,320 All materials are added at the beginning of the process. Inspection occurs 60 percent of the way through the process. Normal spoilage is 10 percent of the good units completed. (Round to two decimal places.) What are the weighted average equivalent units for conversion