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, 40,000 partially complete units, 10 percent complete with respect to conversion costs.

Units started in December, 101,000 units.

Units transferred out in December, 97,000 units.

Ending inventory, 44,000 units, 62 percent complete with respect to conversion costs.

Required:

Compute the equivalent units for materials and conversion costs for December using the FIFO method.