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Trevor Milis produces agricultural feed at its only plant. Materials are added at the beginning of the process. Information on work-inprocess in December follows: - Beginning inventory, 26,000 partially complete units, 10 percent complete with respect to conversion costs. - Units started in December, 87,000 units. - Units transferred out in December, 83,000 units. - Ending inventory, 30,000 units, 62 percent complete with respect to conversion costs. Required: Compute the equivalent units for materials and conversion costs for December using the Fif o method