Trevor Milis produces agricultural feed at its only plant. Materlals are added at the beginning of the process. Information on work-inprocess in December follows: - Beginning inventory, 32,000 partially complete units, 10 percent complete with respect to conversion costs. - Units started in December, 93,000 units. - Units transferred out in December, 89.000 unils. - Ending Inventory, 36,000 units, 62 percent complete with respect to conversion costs. Required: Compute the equlvalent units for materials and conversion costs for December using the FiFO method