Terra Energy Company refines a variety of petrochemical products. The following data are from the firm's Lodi plant. Work in process, November 1 Direct material Conversion Units started in process during November Work in process, November 30 Direct material Conversion 1,840,000 gallons 100% complete 40% complete 805,000 gallons 261,000 gallons 100% complete 75% complete Required: Compute the equivalent units of direct material and conversion for the month of November. Use the weighted average method of process costing. Equivalent Units 1,579,000 Direct material Conversion