Trevor Mills produces agricultural feed at its only plant. Materials are added at the beginning of the process. Information on work-in process in December follows: - Beginning inventory, 18,000 partially complete units, 10 percent complete with respect to conversion costs. - Units started in December, 79,000 units. - Units transferred out in December, 75,000 units. - Ending inventory, 22,000 units, 62 percent complete with respect to conversion costs. Required: Compute the equivalent units for materials and conversion costs for December using the welghted-average method