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, $20,000$ partially complete units, $10$ percent complete

with respect to conversion costs.

Units started in December, $81,000$ units.

Units transferred out in December, $77,000$ units.

Ending inventory, $24,000$ 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.