The following information applies to the questions displayed below Direct materials are added at the beginning of the process. During November, the 785,000 units of product to finished goods. At the end of consists of 205,000 units that are 60% complete with respect to conversion. Beginning inventory had $257,400 of direct cost added is $1,725,200. Beginning work in process c in process and 721,000 units were started and completed during the period. Is and $90,800 of conversion cost. The direct material cost added in November is $1,722,600, and the conversion work 1. Determine the equivalent units of production with respect to direct materials and conversion. n (EUP) EUP EUP