Terra Energy Company refines a variety of petrochemical products. The following data are from the firms Lodi plant. Work in process, November 1 1,920,000 gallons Direct material 100 % complete Conversion 35 % complete Units started in process during November 770,000 gallons Work in process, November 30 254,000 gallons Direct material 100 % complete Conversion 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.