Trevor Mills 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, $40,000$ 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.